asked the Minister for Finance if he will give widows and widowers the same tax allowances as those of a married man; and if he will make a statement on the matter.

As alterations in income tax allowances are primarily budgetary matters to be taken into account together with other budgetary considerations at the appropriate time I am sure the Deputy will appreciate that I cannot at this stage make any statement.

Would the Minister agree that this claim is justified?

There are many claims which deserve sympathetic consideration. This is one of them.

Does the Minister agree that this case is justified?

Let us not have repetition.

I am saying that there are many claims which deserve sympathetic consideration and this is one of them.

Yes or no?

It is a case which one would wish to consider sympathetically.

Does the Minister expect to do anything about it?

I cannot anticipate what the budget may or may not contain and Deputy MacSharry knows that.

Would the Minister also consider making the allowances available to women who have had their marriages annulled and are in a similar position to the people referred to in the question? Would he also consider their cases sympathetically?

All cases will receive sympathetic consideration.