Theresa Ahearn
Ceist:63 Mrs. T. Ahearn asked the Minister for Finance if a tax free allowance is available for a dependent co-habitating partner; and if he will make a statement on the matter.
Written Answers. - Tax Free Allowance.
Persons living together who are not married to each other are taxed as single persons, that is, each is entitled to the single tax free allowances and bands.
The tax treatment of persons cohabiting as man and wife who are not in a position to enter into a legal marriage in the State is, however, being kept under review in my Department. Nevertheless, the Deputy should appreciate that tax law should, in principle, follow and reflect the general law relating to marriage. As the Deputy will be aware, a White Paper on Marital Breakdown has been published and the Programme for a Partnership Government contains a commitment to hold a referendum on divorce by 1994. In the circumstances, I do not propose to make any changes in tax law in this area pending the outcome of the divorce referendum.