Tony Gregory (Dublin Central, Independent)
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Question 138: To ask the Minister for Finance if the income tax deducted from a person (details supplied) in Dublin 10 will be reviewed in view of the special circumstances concerned. [16178/04]

Charlie McCreevy (Kildare North, Fianna Fail)
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I am advised by the Revenue Commissioners that the taxpayer in question telephoned his local tax office in January 2003 and stated that he was separated from his wife for 20 years. Based on this information provided by the taxpayer, his credits and standard rate band cut-off point were adjusted. In general, separated couples are treated as if unmarried, with their own tax credits, reliefs and standard rate bands except where there is a legally enforceable maintenance agreement in place. Where there is a legally enforceable maintenance arrangement in place the married band applies only to separated couples where both parties elect to be assessed jointly for income tax. In order to qualify for a married person's credit as a separated spouse, the taxpayer would have to be "wholly or mainly" maintaining his wife. Based on the information he provided, the taxpayer received the basic personal tax credit rather than the married person's credit. He may, however, be entitled to additional tax credits in respect of his dependant son, in full or in part, depending on his circumstances. A leaflet outlining the circumstances whereby the incapacitated child tax credit can be claimed, issued to the taxpayer on 28 May 2004. If he has any further queries on these matters he should contact his local tax office.