Dáil Éireann Debate, Tuesday - 25 May 2021
375. Deputy Mary Butler asked the Minister for Social Protection the position regarding the official State recognition of partners that have been long-term cohabiters but are not yet married; the position regarding financial assistance and tax credits available to a person in such a situation upon the death of partner prior to marriage; her plans to examine the issue further; and if she will make a statement on the matter. [27529/21]
Amharc ar fhreagraClaimants with cohabiting partners are recognised within the social welfare system as having additional needs in cases where their cohabiting partner is financially dependent upon them. The payment of an Increase for a Qualified Adult (IQA) in addition to the personal rate of payment reflects these additional household needs.
The IQA is payable in respect of a person who is wholly or mainly maintained by the customer, subject to a means test, regardless of whether the couple are married or not.
Where one member of a cohabiting couple claims a means-tested social assistance payment, their partner's income is taken into account in the means test.
However, entering into a marriage or civil partnership is a legal act, which confers both rights and obligations on both parties, which do not exist in a legal sense between cohabiting couples.
Widows, widowers and surviving civil partners, who become bereaved, therefore, in addition to their personal loss, also lose someone who had legal duties towards them. In some cases, those legal duties were, in part, financial in nature, and the social welfare code recognises that potential loss by providing a pension to them, subject to certain conditions.
A surviving cohabitant who was not married to their deceased former partner may be entitled to other social welfare payments, depending on their particular circumstances, if he or she has an income need, e.g., One-Parent Family Payment, Jobseekers Allowance or Working Family Payment. Payment of Child Benefit would continue, where applicable.
In terms of other income supports, supplementary welfare allowance is a means-tested weekly payment which provides a basic income support to eligible people whose means are insufficient to meet their needs.
The social welfare system has evolved over time and in response to a variety of factors, including Constitutional imperatives as interpreted by the Courts, changing social trends and EU Directives.
The income tax arrangements and associated legislation for married couples, civil partners and cohabiting couples are a matter for the Minister for Finance.
