162. Deputy Jim O'Callaghan asked the Minister for Finance to outline the reason there are different criteria for benefits and taxation, whereby a cohabiting couple have to be jointly assessed for social protection entitlements and cannot be jointly assessed for tax purposes as cohabitants who are not married; and if this rule can be changed to allow cohabiting couples to apply to be jointly assessed for tax purposes. [31507/16]

Summary

162. Deputy Jim O'Callaghan asked the Minister for Finance to outline the reason there are different criteria for benefits and taxation, whereby a cohabiting couple have to be jointly assessed for social protection entitlements and cannot be jointly assessed for tax purposes as cohabitants who are not married; and if this rule can be changed to allow cohabiting couples to apply to be jointly assessed for tax purposes. [31507/16]

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Timeline

1. 25 October 2016

   Tax Code

   162. Deputy Jim O'Callaghan asked the Minister for Finance to outline the reason there are different criteria for benefits and taxation, whereby a cohabiting couple have to be jointly assessed for social protection entitlements and cannot be jointly assessed for tax purposes as cohabitants who are not married; and if this rule can be changed to allow cohabiting couples to apply to be jointly assessed for tax purposes. [31507/16]

   Source: written

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• Tax Code

  xml · EN · 25 October 2016

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• O'Callaghan, Jim. · Asking member
• Finance · Finance · Addressed to

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