Mick Barry
Ceist:185. Deputy Mick Barry asked the Minister for Finance the position regarding a scenario (details supplied). [23363/18]
Amharc ar fhreagraTuesday, 29 May 2018
Ceisteanna (185)
Freagraí scríofa
I am advised by Revenue that Sections 1017 and 1018 of the Taxes Consolidation Act 1997 provide for married couples and couples in a civil partnership to be jointly assessed for tax purposes. As the persons concerned are not married or in a civil partnership, the applicable tax credits and rate bands are not available to them.
The basis for the current tax treatment of married couples derives from the Supreme Court decision in Murphy vs. Attorney General (1980) This decision was based on Article 41.3.1 of the Constitution where the State pledges to protect the institution of marriage. The decision held that it was contrary to the Constitution for a married couple, both of whom are working, to pay more tax than two single people living together and having the same income.
The treatment of cohabiting couples for the purposes of social welfare is primarily a matter for my colleague, the Minister for Employment Affairs & Social Protection, Ms. Regina Doherty TD.
Question No. 186 answered with Question No. 151.