Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

I thank the Minister. One issue which often comes up at my clinics and which has happened to relatives of mine is that where people happen to lose employment, when they apply for social welfare, their cohabiting partners are included in the analysis. That concerns me because it can be difficult for people who are economically reliant on a partner when they want or need to leave that person. I ask the Minister why cohabiting partners are included when it comes to social welfare but not when it comes to tax reliefs. Is the Minister aware of tax relief being treated in this way in any other jurisdiction? People are considered a unit when it comes to social welfare but not when it comes to tax relief.