asked the Minister for Finance if he will consider removing the discrimination against married couples in the tax system.

24.

asked the Minister for Finance if the Government intend to reform the income tax system so as to remove discrimination against married couples in regard to income tax allowances.

With the permission of the Ceann Comhairle, I propose to take Questions Nos. 23 and 24 together.

As already announced, it is the Government's intention to increase substantially the income tax married allowance, and to set it at a level equal to twice the single allowance. These changes will improve considerably both the absolute and the relative position of married couples under the income tax system.

The question of any further tax changes in this area will be for consideration as circumstances permit.

When is it proposed to implement this proposal of the Government's manifesto?

The Deputy could reasonably anticipate the detailed announcement of this in the next budget.

Would the Minister say whether his proposal will give a similar income tax allowance to a family where the husband and wife are working and to a family which is typical of the majority of families, where because of the infancy of the children only the husband is working? In equity a similar allowance should be given to both families and not only given in the case where the wife is fortunate enough to be in a position to work.

It is not proposed to abolish the existing working married wives' allowance of £230.

The Minister has not answered my question.

That is the answer to the Deputy's question.

No, it is not; it is an answer to a quite different question.

I want to know whether or not the wife who is working at home, who may not be in receipt of a separate salary for that, will have the same tax allowance as the wife who is fortunate enough to be in a position to go out and work?

The difference in the tax allowance in such case would be the working married wives' allowance of £230, which we do not propose to abolish.

Will the Minister increase it?

That is a separate question.

Next question.