Mary Hanafin (Dún Laoghaire, Fianna Fail)

I fail to see how this fits in with stallion fees, stud greyhound fees and profit from woodlands, but I am always happy to take the Senator's questions.

This has been an issue for a long number of years but the spouse, or both partners, has to be able to prove that a partnership existed. During the year my Department and the Revenue Commissioners agreed on what were the issues indicating that a partnership had existed, such as joint bank accounts or cheque book signatures, and the information in the leaflet to which the Senator referred is very valuable and useful. It is not just a case of turning up and saying, "I worked on the farm all my life." It must be based on some sort of partnership. I will get more detailed information for the Senator if that is of assistance.