Mary Upton (Dublin South Central, Labour)
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Question 140: To ask the Minister for Social and Family Affairs her views on legislation which attempted to amend the anomaly whereby cohabiting couples are assessed as married for the purposes of social welfare benefits but not for the purposes of taxation; her plans to amend this anomaly; and if she will make a statement on the matter. [23985/09]

Mary Upton (Dublin South Central, Labour)
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Question 143: To ask the Minister for Social and Family Affairs the reason cohabiting couples are treated as married couples for social welfare purposes but not for taxation purposes; her views on same; her further views on introducing legislation to amend this anomaly; and if she will make a statement on the matter. [23984/09]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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I propose to take Questions Nos. 140 and 143 together.

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 social welfare code recognises the couple status of cohabiting couples and treats married and cohabiting couples in a similar manner. 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.

The income tax arrangements and subsequent legislation for cohabiting couples are a matter for the Minister for Finance.