Vol. 518 No. 6
251 Ms O'Sullivan asked the Minister for Finance if he will address the anomaly of couples who share a home and children but are not married being treated as single people for tax purposes and not being able to benefit in the way that married couples can under the tax code and under the new home carer's allowance; the steps he will take to change the situation; and if he will make a statement on the matter. [12609/00]
As the Deputy will be aware, couples who are not married are not eligible for married treatment under the income tax code. However, I would point out that the revised standard rate income tax band, which was initiated this year, takes the first step in putting in place individual tax bands so that each person will have his/her own individual band which will no longer be based on marital status. When this process is completed, tax treatment will be based on a single non-transferable band for each income earner.
The home carer's allowance which I introduced last December may be claimed by a married couple who are jointly assessed for tax and where one spouse cares for one or more dependent persons. I have no plans to make the allowance available to couples who are not married.
