Brian Cowen (Laois-Offaly, Fianna Fail)

In regard to the tables, the question of the impact of individualisation is an ongoing issue. The aim of individualisation was to provide each person with his or her own non-transferable standard rate band. Individualisation involves narrowing the gap between the single and the married one earner band so that, at the end of the process, the single band was to be the same as the married one earner band and each spouse in a married couple would have the same non-transferable standard rate band. There have been many modifications of this system since its introduction and we have not gone down the road of full individualisation.

In regard to the question of the impact of individualisation in respect of the levies and other issues that arise, this is something I will reflect on in the context of the Finance Bill in order to ascertain whether anything can be done about that. As the Deputy said, it is part of the system we have. There are benefits to that system in terms of making sure that single people were not subjected to higher marginal rates than was necessary in terms of incentivising employment. I cannot give a considered reply to the detailed issue the Deputy has raised but I hope to do so during the course of the budget debate.

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