George Lee (Dublin South, Fine Gael)
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Question 149: To ask the Minister for Finance the reason a person (details supplied) in Dublin 14 cannot use their partner's tax credits due to the fact that they are not married; and if he will make a statement on the matter. [41286/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Cohabitating couples are expressly recognised for the purpose of social welfare law but are not recognised for the purposes of income tax law. Although this may appear contradictory, the main aim of both the welfare code and the tax code is to uphold the constitutional right of married couples not to be treated less favourably than unmarried couples. The basis for the current tax treatment of married couples derives from the Supreme Court decision in Murphy vs the Attorney General (1980) which held that it was contrary to the Constitution for a married couple to pay more tax than two single people living together and having the same income. In the particular circumstances outlined, where a couple are co-habiting rather than married, it is not permitted under existing legislation to transfer tax credits between the individuals.