asked the Minister for Finance if he will amend the income tax code so as to apply the allowance of a married couple to a single person maintaining a dependent mother, father, brother or sister.

18.

asked the Minister for Finance whether he will consider increasing the personal allowance for income tax in respect of retired people living on fixed incomes in order to enable them to meet the increased cost of living.

I propose, with the permission of the Ceann Comhairle, to take Questions Nos. 17 and 18 together.

The matters raised are ones which would require Finance Bill legislation and the Deputies will appreciate that I cannot indicate in advance what proposals my Budget statement may or may not contain.

In view of the fact that the Government have announced that, in their considered judgment, immediate adjustments of incomes generally are not only desirable but necessary in order to meet the increased cost of living, does the Minister not think that some interim step might be taken to relieve the circumstances of retired people living on fixed incomes who are in an even more acute dilemma as a result of the rise in the cost of living?

I would naturally have regard to the question raised by the Deputy of these people who are living on fixed incomes but I would have to have regard also to what could be afforded by the Budget and also to the chances of raising the necessary money.

The burden imposed would not be very substantial in relation to a Budget which this year runs into a sum well over £100 million.

The whole trouble is that the amount already given in the Budget of this year may be overspent when the Budget of next year comes along.

Could the Minister say what it would cost to raise the amount from £600 to £800 in these cases?

I could not say.