Jack Wall (Kildare South, Labour)
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140. To ask the Minister for Finance his views on a matter (details supplied) regarding tax relief; and if he will make a statement on the matter. [19683/15]

Michael Noonan (Limerick City, Fine Gael)
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Persons who are married or in a civil partnership may have their liability to income tax assessed on the basis of separate or joint assessment. In these cases the personal tax credit and an element of the standard rate band can be transferred between spouses or civil partners as the case may be.

Persons who are cohabiting, other than in a marriage or civil partnership, are treated for the purposes of income tax as separate and unconnected individuals and thus cannot transfer tax credits or bands between them. 

The issue raised by the Deputy relating to the social welfare payment is a matter for my colleague, the Minister for Social Protection.