85 Deputy Richard Boyd Barrett asked the Minister for Finance, in view of the fact that the one-parent family tax credit can be withdrawn on the basis that a person is living with another person as man and wife, if he will explain, when a person does not wish to declare themselves to be living with another person as man and wife, the criteria used by the Revenue Commissioners to make that decision on their behalf; the reason a person can be considered as a wife — or husband, in the case of a man — by the Revenue Commissioners for the purpose of withholding a one-parent family tax credit, while the same person will not be granted the status of wife or husband for the purposes of inheritance tax and other taxation matters. [7921/11]

Summary

85 Deputy Richard Boyd Barrett asked the Minister for Finance, in view of the fact that the one-parent family tax credit can be withdrawn on the basis that a person is living with another person as man and wife, if he will explain, when a person does not wish to declare themselves to be living with another person as man and wife, the criteria used by the Revenue Commissioners to make that decision on their behalf; the reason a person can be considered as a wife — or husband, in the case of a man — by the Revenue Commissioners for the purpose of withholding a one-parent family tax credit, while the same person will not be granted the status of wife or husband for the purposes of inheritance tax and other taxation matters. [7921/11]

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• Tax Code

  xml · EN · 13 April 2011

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