Peter Mathews (Dublin South, Fine Gael)
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To ask the Minister for Finance if a cohabiting couple are entitled to a tax rebate if one member is receiving a welfare payment that is reduced as a result of the others means; and if he will make a statement on the matter. [4844/13]

Michael Noonan (Limerick City, Fine Gael)
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Cohabiting couples are not recognised for the purposes of income tax law and are treated as separate and unconnected individuals. The social welfare circumstances of one partner have no bearing on the tax position of the other.