Joan Burton (Dublin West, Labour)
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The means test for social assistance payments takes account of the income a person or couple has in terms of cash, property (other than the home) and capital.

The social welfare code recognises the couple status of co-habiting couples and treats married and co-habiting couples in a similar manner. This situation is long-standing at this stage. The EEC Equality Directive 79/9 and the subsequent Supreme Court case (Hyland vMinister for Social Welfare, 1989) led to the change in 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 not married and cohabiting. The current treatment of married and cohabiting couples in the welfare system is in line with this judgement.

The treatment of cohabiting couples for the purposes of taxation is a matter for the Minister for Finance.