Dáil Éireann díospóireacht -
Wednesday, 1 Apr 1992

Vol. 418 No. 1

Written Answers. - Tax Allowances.

Bernard Allen

Ceist:

99 Mr. Allen asked the Minister for Finance if he will outline the basic and tax free allowances given to, (a) single persons, (b) widows/widowers and (c) married couples; and if he will increase the allowance to widows and widowers as effectively they are being penalised at the present time for being widows and widowers.

Minister for Finance (Mr. B. Ahern)

I do not accept that widows and widowers are being penalised as the Deputy alleges.

The personal allowances are; married couple, £4,200; single person, £2,100; widow/widower, £2,600 and widowed parent, £1,600.

It can be seen from the above that the special position of widowed persons is recognised in that the widowed person's allowance is higher than the single person's allowance. In addition, widowed persons with children are also entitled to the widowed parent's allowance, which brings the total basic allowances of a widowed parent up to the same level as those of a married couple.

Finally, in 1991, a special allowance for widowed parents with dependent children was introduced, to apply for the three tax years following the tax year in which the spouse dies. The allowance is £1,500 for the first such year, £1,000 in the next and £500 in the year after.

I have no plans to change these allowances.