Michael Creed (Cork North West, Fine Gael)
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Question 81: To ask the Minister for Finance if he will review the impact of tax individualisation in circumstances when due to a disability a spouse is not in a position to take up employment opportunities outside the home; and if he will make a statement on the matter. [47981/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that a married one income couple benefit from a standard rate band of €45,400 which is €9,000 higher than the single rate band. They also have the benefit of the married person's credit in the amount of €3,660, which is double the single credit. Where the stay-at-home spouse in a married one earner couple cares for a dependent person, e.g. their child or an elderly relative, the couple may benefit from an entitlement to the home carer tax credit, which has a value of €900. The Commission on Taxation considered the issues associated with tax individualisation in its 2009 report. The Commission concluded that the present arrangements with regard to band structure and credits which apply to married one-earner and married two-earner couples should remain in place.