Fidelma Healy Eames (Fine Gael) | Oireachtas source

This section relates to joint and several liability for tax. Perhaps the Minister of State might talk me through it because it is becoming a big issue for people in debt with partners. Prior to the cycle of boom and bust, two people could have formed a partnership, taken out a loan and been joint and severally liable for tax for this purpose. Now, if one partner leaves the country, it is not sufficient for the remaining partner to pay his or her fair share of the debt and tax - he or she is joint and severally liable. Will the Minister of State talk me through this measure? Is there a new hope?

Is there any break for the person who is responsible and accountable and can pay his or her fair share, but cannot pay the total share?