Dáil Éireann - Volume 384 - 29 November, 1988
Written Answers. - Married Person's Tax-Free Allowance.
Mr. R. Bruton Mr. R. Bruton
70. Mr. R. Bruton asked the Minister for Finance the circumstances under which a couple, each of whom was previously married, will receive a married person's tax-free allowance.
Minister for Finance (Mr. Reynolds) Albert Reynolds
Minister for Finance (Mr. Reynolds): The Revenue Commissioners have advised me that, where a person claims  the married personal allowance, the inspector of taxes will normally admit the claim unless he has reason to doubt its validity. In such cases the inspector may ask for sight of a marriage certificate and, generally, the validity of the marriage would not be challenged if a certificate were produced.
Dáil Éireann 384 Written Answers. Married Person's Tax-Free Allowance.