Jack Wall (Kildare South, Labour)
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Question 177: To ask the Minister for Finance if there are proposals to afford the same rights to cohabiting partners as are presently enjoyed by married couples in regard to the sharing of income tax credits, and the home-carers tax credit; and if he will make a statement on the matter. [33110/06]

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 relation to the tax treatment of cohabiting couples that a key issue is whether tax law should proceed ahead of changes in the general law.

I am aware of various developments in this general area including:

the consultation paper on the rights and duties of cohabitees which was published by the Law Reform Commission in April 2004;

the Tenth Progress Report of the Oireachtas All-Party Committee on the Constitution entitled 'The Family' which was published earlier this year; and

the establishment by the Minister for Justice, Equality and Law Reform of a working group to examine the area of domestic partnerships and to prepare options on the various legislative choices available to the Government for action in this area.

I previously put on the record of the House that I would view as problematic and unwise a situation where changes in the tax code relating to the treatment of couples would 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 am still of that view.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 181: To ask the Minister for Finance his views on a proposal (details supplied) for introducing a scheme of tax relief for charitable donations via relief in stamp duty with matching contributions from financial institutions. [33152/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have no plans to introduce a scheme along the lines proposed. In line with normal practice, stamp duty revenues are applied by the Exchequer for the common good, as determined by the Oireachtas. Earmarking particular taxes reduces the discretion of Government and the Oireachtas in determining the priority areas in which public money should be spent.