Joanna Tuffy (Dublin Mid West, Labour) | Oireachtas source

Before going back to other members of the committee, I have a couple of questions. As regards the issue that taxation might discriminate against married couples compared to cohabiting couples, is there a view that it might be unconstitutional? There has been case law to that effect before now concerning taxation decisions. Did the advisory group consider the costs involved if cohabiting couples were to be taxed the same as married couples? I tabled a parliamentary question about that recently and the Minister put a figure on it of €1 million for every 1,000 couples if cohabiting couples were to be jointly taxed. According to the census, however, there are around 168,000 cohabiting couples. While not all of them would necessarily register as such, it could cost up to €168 million to provide equal tax treatment for married and cohabiting couples. Did the advisory group consider that matter? It would be important to take it into account.

It seems that it would take some time to put this in place, so am I right in thinking that one could not do it for the budget in October? What therefore would be the ideal timescale for this matter? Would it be phased in over a number of years?

Dr. Sweeney mentioned the working age payment report, but when is that due? Would it be better to wait for that report before implementing this one?