Dáil Éireann - Volume 383 - 19 October, 1988
Written Answers. - Widowers' Tax Free Allowance.
Mr. Spring Mr. Spring
88. Mr. Spring asked the Minister for Finance if he will consider increasing the tax free allowance for widowers who find themselves in financial difficulties due to increased expense after the death of a spouse.
Minister for Finance (Mr. MacSharry) Ray MacSharry
Minister for Finance (Mr. MacSharry): The special position of widowers is already recognised by the tax treatment accorded to them in the year of bereavement and by the annual provision of a widowed personal allowance and of a special ceiling on mortgage interest relief. The annual allowances give greater tax relief than is available to a single person. Widowed persons with children would also be entitled to a widowed parent allowance which brings their total basic allowances up to the same level as those of married couples.
Any review of tax allowances would be a matter for consideration in the context of the budget.
Dáil Éireann 383 Written Answers. Widowers' Tax Free Allowance.