Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

No it does not but the standard fund threshold and the way it is implemented has been carefully put in place to deal with the very large benefits that accrue to a number of people as a result of the interaction between our tax system and the amount of money that people put away for the future. There is only one of them and it is applied to the fund rather than the income. If we came to a point where there were two different standard fund thresholds it could create perverse incentives, although I take the Deputy's point that it is unlikely to change people's behaviour and create a reason why a marriage or relationship would break down.

On the grounds of equity and given the other issues that we will have to deal with in our pension code, it is only fair that we leave this policy unchanged.