Peter Burke (Longford-Westmeath, Fine Gael)
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421. To ask the Minister for Finance if he will consider an additional tax credit for those who are single and who live alone given that there is an additional tax credit for widowed persons, one parent families, divorced or separated persons; and if he will make a statement on the matter. [13970/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I would like to advise the Deputy that the Irish income tax system has been specifically designed to be broad-based and progressive thereby ensuring that the tax burden is lowest for those on the lowest incomes and highest for those on the highest incomes.  It is the Government’s position that this is the most fair and sustainable income tax system in the long term.

Within these general principles, specific credits have been introduced to give additional targeted support to persons, depending on their personal circumstances, to recognise the particular additional financial challenges that may arise.

For example, to assist parents in the transition from married or civil partnership to widowed status, a Widowed Parent Tax Credit is available to a widowed person with dependent children for the five years following the year of bereavement.

Another credit, the Single Parent Child Carer Credit, is designed to support single parents with children to take up, or remain in, employment by indirectly assisting with the cost of childcare.

Such credits work alongside targeted aspects of the social welfare code, including the Living Alone Allowance for people on social welfare pensions who live alone.

As regards the Deputy's suggestion, it is noted that a single person living alone with no dependants is an entirely different set of circumstances compared to a widowed person, a single parent or recently divorced or separated persons. 

While it is the case that policy choices exist as to how best to deploy the available financial resources of the State, resources are being prioritised at this time on initiatives to support those who are no longer in employment or who will or have had reduced income arising from the Covid-19 pandemic, as well as measures seeking to support employers in retaining staff on the payroll.