52 Mr. Lowry asked the Minister for Finance if he will modify his budgetary announcement in respect of the taxation of refunds of superannuation contributions so that the 10 per cent rate rather than the 25 per cent rate will apply to persons who were made redundant before budget day but who had not claimed a refund of contributions by budget day.

As the Deputy will be aware the increase in the rates of tax charged on refunds of pension contributions was intended to recoup, in some measure, the tax relief previously given in respect of those contributions. It was also intended to update the tax charge to a more realistic level and was part of a package or measures to broaden the tax base, reduce income tax rates and widen the standard band.

This measure must be viewed in the context of the Government's continuing tax reform programme to which I am fully committed.

53 Mr. Moynihan asked the Minister for Finance if he proposes to request the Revenue Commissioners and the Minister for Social Welfare to ensure consistent and equitable treatment of couples who are living together in union not legally recognised by the State as marriages under the Constitution; and if he will make a statement on the matter.

112 Mr. Stagg asked the Minister for Finance if he will consider amending the provisions of section 138 A of the Income Tax Act, 1967, as inserted by section 4 of the Finance Act, 1979, to make allowance for the provision of the one parent family allowance to a man/woman who is working and is in a common law marriage where their common law spouse is not working; if not, if he will consider granting people in such circumstances a married couples allowance thereby removing an anomaly from the taxation system; and if he will make a statement on the matter.

I propose to take Questions Nos. 53 and 112 together.

As the Deputy will be aware, a White Paper on Marital Breakdown will be published shortly by the Government. I propose to await publication of that White Paper before formulating any tax proposals which might be desirable in this area. Both my colleague, the Minister for Social Welfare, and I are fully committed to the principles of equity and consistency in the implementation of our respective responsibilities.