Eamon and Clare are not married and have been living together for the past 15 years. They

jointly own their family home in Dublin. Eamon inherited a house from his mother and this is let to a young family. Eamon is a store manager. His annual salary and rental profit amount to €80,000 a year. Clare stays at home to look after their two children.

Eamon and Clare are disappointed that for tax purposes they are treated as single persons. Friends who are married and in similar circumstances appear to pay about €350 per month less in income tax.

They would like the Minister to treat cohabiting couples as married ones, and hope he will reduce income tax rates, given that they have not been reduced in the last four years. They also have concerns about the Capital Acquisitions Tax that would be payable if Eamon were to die and pass his rental property to Clare.