asked the Minister for Finance if he will consider changing the tax code to allow common law spouses to be treated on the same basis as married couples for taxation purposes; and if he will make a statement on the matter.

I do not propose to introduce legislation on the lines suggested by the Deputy. I would not consider it desirable to make any special provision in this matter relating to marriage in the Income Tax Acts. Provisions regarding the status of common law spouses should be contained in the general law relating to marriage and would be reflected in relevant income tax legislation.

Can I ask the Minister if he accepts that at present there are some anomalies at least in the practice of the Revenue Commissioners in dealing with tax reliefs for people who are living together and not in the strict sense of our law considered to be married? These are people who, for example, avail of a church annulment and a church remarriage without the annulment of a civil marriage or people who enter a marriage ceremony in a civil office abroad though their domestic marriage has not been annulled. I understand these people are accommodated on the production of the second marriage certificate for the purposes of being married by the Revenue Commissioners whereas many other people, since the Referendum on divorce was not successful, who are living together and who are frank and forthright with the Revenue Commissioners are getting no consideration whatsoever. Certain anomalies exist at present to the disadvantage of those who are perhaps more straight or forthright with the Revenue Commissioners.

I agree with the Deputy that there are some anomalies but, as I said, it is a matter of law relating to marriage and not a matter of income tax law.

Can I ask the Minister——

A final question.

I understand Deputy Mac Giolla wishes to ask a question.

Perhaps the Deputy wishes to defer to Deputy Mac Giolla.

I listened to a half an hour's discussion on another question and I am being told to sit down now. That is a little bit unbalanced.

Deputy Mac Giolla.

I will not delay the House because the question I want to ask deals with much the same issue. The Minister said that it is a legal matter and not a taxation matter. I take it the Minister makes the decisions about tax allowances and who does and who does not get allowances. A single parent with dependent children gets an allowance from the Minister of up to £2,000 but if such a parent is living with another person he or she will not get an allowance and will be taxed as a single person.

My anxiety about this matter is that it is leading to argument rather than proceeding by way of direct relevant question.

I am asking the Minister who makes the decision to refuse a man allowances for three children and a common law wife. It is the Minister's decision and not the decision of the Minister for Justice.

I am sorry but this is not in order at Question Time.

I am asking the Minister why this man must have this piece of paper——

Deputy Mac Giolla must desist forthwith.

I am simply asking questions——

The Deputy has asked a question and that should be sufficient.

It is not a question of a decision——

I am not having an argument with you, a Cheann Comhairle——

The Deputy ought to resume his seat. The Minister is about to reply.

Ministers cannot make decisions that would break the law so it is a matter of implementing the law. I should like to inform the House and the Deputies who raised the question that, in so far as I am advised by the Department of Justice, there is no such thing in this country as a common law spouse.

I accept that——

A very brief question, Deputy McCartan.

——and I do not want to labour my question to the Minister. I accept that it is an inelegant and inaccurate use of the language but it is commonly used to cover those people who are living together——

Please, Deputy McCartan, let us have your question.

Rather than instance a particular case where I believe a very severe injustice has been done, I wonder if the Minister might direct his officials to look favourably or kindly at a liberal interpretation of the laws as they exist with regard to facilitating those people who have been living together for sometime as husband and wife though not married because of whatever circumstances.

We had all that before.

I will ask them to look at it in the context of what they can do within the law of the land.