P J Sheehan (Cork South West, Fine Gael)
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Question 65: To ask the Tánaiste and Minister for Finance if he will ask the Revenue Commissioners to ensure that persons (details supplied) in Dublin 10 do not have to wait until January 2008 to have their income tax allowances granted. [26771/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the persons in question will, in accordance with Section 1020 Taxes Consolidation Act 1997, be treated as single persons during the year of marriage. On receipt of a claim by either party, their tax liability will be reviewed after the end of the year to ensure that the tax paid as single persons was not in excess of tax which would have been paid had they been married to each other throughout the year of marriage. Married tax treatment will automatically be granted from 1 January 2008.