MacMathúna v Attorney General

JurisdictionIreland
CourtSupreme Court
JudgeFINLAYC.J.
Judgment Date01 January 1995
Neutral Citation1994 WJSC-SC 3610
Docket Number[S.C. No. 105 of 1989]
Date01 January 1995
MAC MATHUNA v. IRELAND
UNA MHIC MATHUNA AND SEAMUS MAC MATHUNA
Plaintiffs/Appellants

and

IRELAND AND THE ATTORNEY GENERAL
Defendants/Respondents

1994 WJSC-SC 3610A

FINLAY C.J.

EGAN J.

BLAYNEY J.

DENHAM J.

COSTELLO J.

105/89

THE SUPREME COURT

Synopsis:

CONSTITUTION

Statute

Validity - Family - Protection - Taxation - Inequality - Married couple with nine children - Support less than that given to unmarried mother with same number of children - Income Tax Act, 1967, ss. 138A, 141 - Social Welfare Act, 1973, s. 8 - Finance Act, 1979, s. 4 - Social Welfare (Consolidation) Act, 1981, s. 197 - Finance Act, 1986, ss. 3, 4 - Constitution of Ireland, 1937, Articles 40, 41 - (105/89 - Supreme Court - 14/7/94)

|Mac Mathuna v. Ireland|

OIREACHTAS

Function

Nation - Resources - Allocation - Taxation - Inequality - Marriage - Institution - Protection - (105/89 - Supreme Court - 14/7/94) - [1995] 1 I.R. 484 - [1995] 1 ILRM 69

|Mac Mathuna v. Ireland|

REVENUE

Income tax

Inequality - Family - Protection - Failure - National resources - Allocation - Function of Oireachtas - (105/89 - Supreme Court - 14/7/94) - [1995] 1 I.R. 484 - [1995] 1 ILRM 69

|Mac Mathuna v. Ireland|

Citations:

INCOME TAX ACT 1967

SOCIAL WELFARE (CONSOLIDATION) ACT 1981

SOCIAL WELFARE ACT 1973

SOCIAL WELFARE (SOCIAL ASSISTANCE ALLOWANCE) REGS 1973 SI 190/1973 RULE 7

INCOME TAX ACT 1967 S138(a)

FINANCE ACT 1979 S4

FINANCE ACT 1986 S3

CONSTITUTION ART 41

FINANCE ACT 1986 S4

INCOME TAX ACT 1967 S141

SOCIAL WELFARE ACT 1973 S8

SOCIAL WELFARE (CONSOLIDATION) ACT 1991 S197

CONSTITUTION ART 40

MAC MATHUNA V IRELAND 1989 IR 504

SOMJEE & ANOR V MIN FOR JUSTICE 1981 ILRM 324

MADIGAN V AG 1986 ILRM 136

O'REILLY & ORS V LIMERICK CORPORATION & ORS 1989 ILRM 181

CONSTITUTION ART 41.2.2

ANTI-DISCRIMINATION (PAY) ACT 1974

SOCIAL WELFARE (SOCIAL ASSISTANCE ALLOWANCE) REGS 1973 SI 190/1973

FINANCE ACT 1983...

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23 cases
  • Bloomer v Incorporated Law Society of Ireland
    • Ireland
    • High Court
    • 22 September 1995
    ...Ireland, 1937, and even where the regulation had been made under a power conferred on a subordinate legislator. MacMathúna v. IrelandIR [1995] 1 I.R. 484 applied. 13. That the plaintiffs were not entitled to claim damages by reason of the invalidity of art. 15 of the Regulations of 1991, si......
  • Prendergast v Higher Education Authority
    • Ireland
    • High Court
    • 30 July 2008
    ...I.R. 1, Dillane v. Ireland [1980] I.L.R.M 167, The Planning and Development Bill 1999 [2000] 2 I.R. 321,MacMathúna v. Attorney General [1995] 1 I.R. 484 and Information (Termination of Pregnancies) Bill, 1995 [1995] 1 I.R. 1 followed. 6. That the provision of medical education was so expens......
  • Donnelly v The Minister for Social Protection
    • Ireland
    • High Court
    • 1 June 2018
    ...to avoid the potential duplication of maintenance of an eligible child. Binchy J held that, citing MacMathúna v Attorney General [1995] 1 IR 484, once a justification for a disparity arises, the court cannot interfere by seeking to assess what the extent of the disparity should be; having a......
  • Prendergast v Higher Education Authority and Others
    • Ireland
    • High Court
    • 30 July 2008
    ...167 ART 26 OF THE CONSTITUTION & PART v OF PLANNING & DEVELOPMENT BILL 1999, RE 2000 2 IR 321 2001 1 ILRM 81 MACMATHUNA v IRELAND & AG 1995 1 IR 484 1995 1 ILRM 69 ART 26 OF THE CONSTITUTION & THE REGULATION OF INFORMATION (TERMINATION OF PREGNANCIES) BILL 1995, IN RE 1995 1 IR 1 HIGHER ......
  • Get Started for Free
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