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Dáil Éireann díospóireacht -
Tuesday, 5 Dec 2000

Vol. 527 No. 3

Written Answers. - Tax Incentives.

Denis Naughten

Ceist:

198 Mr. Naughten asked the Minister for Finance if he will ensure that the standard income tax band will be available to both spouses where both are actively involved in the arrangement and running of a family farm; and if he will make a statement on the matter. [28179/00]

Farming couples are treated in the same way as other married couples with respect to tax bands. A farming couple is entitled to avail of the increased standard rate band if both spouses are in receipt of income from the farm, for example, a partnership arrangement, or where both are employees of a company which owns the farm, or where one spouse is employed by the other spouse and is paid a salary which falls to be deducted in the normal way, as a genuine expense of the business.

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