Written answers

Thursday, 2 November 2006

Department of Social and Family Affairs

Tax and Social Welfare Codes

5:00 pm

Photo of Aengus Ó SnodaighAengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 178: To ask the Minister for Social and Family Affairs the steps being taken to address the perceived anomaly between his Department and the Revenue Commissioners Office, whereby cohabiting couples can be classed as a couple by one and not by the other; and if he will make a statement on the matter. [36023/06]

Photo of Séamus BrennanSéamus Brennan (Dublin South, Fianna Fail)
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The primary purpose of the Irish social welfare system is to provide income support for people who, for whatever reason, experience a loss of income or whose existing income is regarded as insufficient.

The Social Welfare Consolidation Act, 2005 defines "couple" as meaning "a married couple who are living together or a man and woman who are not married to each other but are cohabiting as husband and wife." This definition applies both to the statutory schemes, such as the weekly social welfare payments, and to the non-statutory schemes such as the Free Travel, Free Electricity and Telephone Rental Allowance.

The social welfare and tax systems have evolved over time and in response to a variety of factors, including Constitutional imperatives as interpreted by the Courts, changing social trends and EU Directives. The two codes have developed independently and are governed by different legislation. Changes in one system are not necessarily influenced by changes in the other and the differences in the social welfare and tax codes in their treatment of different types of households reflect this. Any change in relation to the tax code would be a matter for my colleague, the Minister for Finance.

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