Dáil Éireann - Volume 410 - 10 July, 1991
Written Answers. - Taxation of Married Couple.
Mr. R. Bruton Mr. R. Bruton
46. Mr. R. Bruton asked the Minister for Finance the reason, in assessing the five year average tax rate for top slicing relief, the joint income of a couple is taken into account; and if he will consider a change in this regard.
Minister for Finance (Mr. A. Reynolds) Albert Reynolds
Minister for Finance (Mr. A. Reynolds): A married couple jointly assessed for tax have their combined income assessed for all income tax purposes, including the application of top slicing relief. I would point out to the Deputy that such a couple have the benefit of double the rate-bands and personal allowances available to a single person. I have no plans to change these arrangements.
Dáil Éireann 410 Written Answers. Taxation of Married Couple.