Richard Bruton (Dublin North Central, Fine Gael)
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Question 157: To ask the Minister for Finance if his attention has been drawn fact that a cohabiting couple with only one earner is treated for tax purposes as a single person even if they have several dependant children; and if he has proposals to allow such families to receive tax equity. [8549/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits, and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children.

The working group examining the treatment of married, cohabiting and one-parent families under the tax and social welfare codes, which reported in August 1999, was sympathetic, in principle, to changes in the tax legislation to address the issues raised relating to cohabiting couples and reported that the options that it set out should be considered further. However, it acknowledged in regard to the tax treatment of cohabiting couples that a key issue is whether tax law should proceed ahead of changes in the general law.

The Law Reform Commission published a consultation paper on the rights and duties of cohabitees in April 2004. That paper indicated that in the light of the current policy with regard to individualisation of the tax bands, the commission was not recommending any change to the income tax treatment of cohabiting couples.

As a matter of policy, child benefit is the main instrument through which support is provided to parents with children and this is available to all parents whether single, cohabiting or married. The Government has substantially increased child benefit since coming into office in 1997. Overall expenditure on child benefit has increased by 279% from €506 million in 1997 to an estimated €1,916 million in 2005.

As I have indicated previously, I do not believe that changes to the tax code should set a headline in advance of developments in other relevant areas of public policy, for example, in the area of legal recognition of relationships other than married relationships. I remain of that view.

John Perry (Sligo-Leitrim, Fine Gael)
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Question 158: To ask the Minister for Finance if he plans to offer tax relief to working parents for child care; the steps which have been taken to address the issue of affordability of child care with the average costs ranging from €130-€150 for a full day child care place; and if he will make a statement on the matter. [8555/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have no plans to introduce additional measures at this time. Any such decisions would be a matter for budget time, in any case.

Eamon Ryan (Dublin South, Green Party)
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Question 159: To ask the Minister for Finance his views on plans for an EU-wide tax on aviation fuel; and if he will make a statement on the matter. [8577/05]

Eamon Ryan (Dublin South, Green Party)
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Question 160: To ask the Minister for Finance his views on calls for an excise tax on aviation fuel, in view of the fact that airline fuel is the only fuel not to be subject to tax and in view of its adverse effects on the environment. [8578/05]

Eamon Ryan (Dublin South, Green Party)
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Question 162: To ask the Minister for Finance the contact his Department has had with the Departments of Transport and Environment, Heritage and Local Government on the issue of an EU-wide aviation fuel tax; and if he will make a statement on the matter. [8580/05]

Róisín Shortall (Dublin North West, Labour)
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Question 181: To ask the Minister for Finance the position of the Department, and the reasons therefor, in respect of the European Parliament's efforts to introduce an aviation fuel tax in the EU; and if he will make a statement on the matter. [9086/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 159, 160, 162 and 181, together.

At a recent meeting of EU Finance Ministers on 17 February, there was a lunchtime discussion about exploring the possibility of introducing a tax on aviation fuel or a levy on airline tickets for the purpose of raising revenue for development aid. Opinions differed on the wisdom of such an approach.

Following this discussion, the European Commission was asked to examine the pros and cons of possible approaches for the financing of development aid, including the suggestions referred to above. After this examination, we will be in a position to better assess the impact of any such proposal from an Irish perspective taking account of all the policy issues involved.