Mary Coughlan
Ceist:100 Miss Coughlan asked the Minister for Finance the proposals, if any, he has for the provision of wage or tax allowance for women working in the home; and if he will make a statement on the matter. [8750/95]
Written Answers. - Specific Tax Allowance.
I have no plans to introduce a State provided wage or specific tax allowance for women working in the home. I would draw to the Deputy's attention that the Irish income tax code already favours married couples where one spouse is working full-time in the home. The tax code allows a married couple to be taxed as a single unit rather than as two separate individuals. A married couple is permitted to transfer allowances and tax bands between each other, thereby providing the unit with double allowances and bands. This arrangement can considerably reduce a couple's tax liability, especially where one spouse is working full-time in the home.