andMr. Creed asked the Minister for Finance if the recent Supreme Court decision in relation to taxation will apply to farmers' wives, where the farm is held in joint ownership.

The Supreme Court in a decision given on 25 January 1980, ruled that sections 192 to 198, inclusive of the Income Tax Act, 1967, in so far as they provide for the aggregation of the earned incomes of married couples, are repugnant to the Constitution. On 31 January 1980 counsel on behalf of the Attorney General applied to the Supreme Court for a ruling as to the date as from which their decision was to apply. Submissions in this regard were made to the court at hearings held on 12 to 14 February 1980, and the court has reserved judgment. It would, therefore, be inappropriate to make any statement in the matter until the court has given its ruling.

Has the court given any indication of when their ruling will be given?

I do not know. They may have done so without my being made aware of it.

Supposing a husband and wife each own a farm in separate names, what is the position in regard to the tax? Say the combined total valuation is £45, what is the position in relation to tax?

Under the provisions I announced yesterday it would mean they would have to submit accounts. If they had two separate holdings it would be a different matter. The matter of aggregation of occupation and ownership has to be decided.

(Cavan-Monaghan): Is it not clear that if a husband and wife are registered as owners of a farm each of them is entitled to have the profits and each will only be assessed for half the profits, under the Minister's new scheme and according to the decision of the Supreme Court?

It may seem clear to the Deputy, but it still has to be determined by the Supreme Court.

Question No. 14 has gone for written reply.