Hugh Byrne
Ceist:48 Mr. H. Byrne asked the Minister for Finance if he will correct the error in the tax-free allowance for a person (details supplied) in County Wexford. [11592/95]
Vol. 454 No. 8
48 Mr. H. Byrne asked the Minister for Finance if he will correct the error in the tax-free allowance for a person (details supplied) in County Wexford. [11592/95]
The position is that there are no special income tax allowances for unmarried couples living together. In this context, I would point out that tax law follows the general law relating to marriage. The basis on which the married person's tax free allowance — and double rate bands — is given derives from the Supreme Court decision in Murphy v. the Attorney General — 1980 — which held that it was contrary to the Constitution for a married couple to pay more tax than two single people living together.
I am informed by the Revenue Commissioners that the taxpayer is being correctly assessed to tax as a single person and is in receipt of all the tax-free allowances to which he is entitled, based on the most recent information available to them.