Joan Burton (Dublin West, Labour)

I am disappointed by the Minister's statement. He will be aware that a couple in which only one person works is subject to a much more penal tax code because of the absence on individualisation. I believe I explained that for a number of people who undergo IVF treatment, the process can be highly intensive and one may find that only one spouse works. Consequently, the Minister's remarks do not necessarily apply because single income couples enter the higher tax bracket much faster than do dual income couples.

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