Olwyn Enright (Laois-Offaly, Fine Gael)
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Question 353: To ask the Minister for Social and Family Affairs if, in conjunction with the Department of Finance, she will address the anomaly whereby cohabitation with another person is considered as a means for social welfare purposes, yet it is not considered by her Department for tax credit purposes; if her attention has been drawn to the disadvantage that this puts such families at; if same will be addressed in the forthcoming budget; and if she will make a statement on the matter. [12808/09]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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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 EEC Equality Directive 79/9 and the subsequent Supreme Court case ( Hyland v Minister for Social Welfare, 1989 ) led to the change in the treatment of non-married cohabiting couples in the social welfare code. The Court ruled that it was unconstitutional for the total income a married couple received in social welfare benefits to be less than the couple would have received if they were unmarried and cohabiting. Accordingly, there was a constitutional imperative for the social welfare code to treat married and cohabiting couples in a similar manner. The income tax arrangements for cohabiting couples are a matter for the Minister for Finance.