David Norris (Independent)

These matters are private and should be left so. There are public aspects such as tax, inheritance and the home in which the couple lives. Further benefits for married couples include tax relief for a spouse for VHI and other qualifying payments made for the other spouse and tax relief for one spouse on gifts made by the other. Medical expenses incurred or defrayed by one spouse can be claimed by the assessable spouse. Tax relief can be obtained by one spouse in respect of a person employed to take care of the incapacitated other spouse. These are very human things. Why should two people who have lived together for so long not be able to get some support when one is trying to provide medical succour to the person he or she loves and has loved for many years? For married couples, there is tax relief for part-time third level educational fees and training course fees paid by or for the other spouse. Service charges paid by one spouse can qualify for tax relief in the hands of the other spouse.