asked the Minister for Finance if he will introduce proposals for legislation to provide that newly married people are given a refund of income-tax in respect of the 12 months prior to their marriage, irrespective of the date of their marriage, and so end the anomaly that only people marrying at the end of the financial year can avail of this concession.

Under the law as it stands a man is entitled to the married personal allowance of £300 if he marries at any time during the year of assessment. I do not propose to introduce any legislation as suggested by the Deputy. I should point out that, in so far as there is any anomaly, it arises from the fact that, under existing law, the full allowance is granted rather than the proportion from the date of marriage.