Muckley v Ireland

• Jurisdiction: Ireland
• Judge: FINLAY C.J.
• Judgment Date: 01 January 1986
• Neutral Citation: 1985 WJSC-SC 2555
• Date: 01 January 1986
• Court: Supreme Court
• Docket Number: [1982 No. 5442P]

1985 WJSC-SC 2555

THE SUPREME COURT

Finlay C.J.

Walsh J.

Henchy J.

Griffin J.

McCarthy J.

248/84

MUCKLEY v. IRELAND

BERNARD MUCKLEY and ANNE MUCKLEY

Plaintiffs/

Respondents

and

IRELAND, THE ATTORNEY GENERAL and THE REVENUE COMMISSIONERS

Defendants/

Appellants

Citations:

CONSTITUTION ART 40.3

CONSTITUTION ART 41

FINANCE ACT 1967 S192–198

FINANCE ACT 1980 S21

MURPHY & ORS V AG 1982 IR 241

Synopsis:

CONSTITUTION

Family

Protection - Revenue - Income tax - Husband and wife - Assessment - Former enactment authorising aggregation of earned incomes - Aggregation not formerly applicable to single persons living as husband and wife - Former enactment declared invalid by Supreme Court in ~Murphy v. Attorney General~ [1982] I.R. 241 - Consequential legislation - Effect of new enactment - Purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - Protection of the family - Decision of Barrington J. - (16/7/84) affirmed - Finance Act, 1980, s. 21 - Article 41 of Constitution - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

HUSBAND AND WIFE

Income tax

Assessment - Aggregation of earned incomes - Aggregation under former enactment - Aggregation not formerly applicable to single persons as husband and wife - Former enactment declared invalid by Supreme Court in ~Murphy v. Attorney General~ [1982] I.R. 241 - Consequential legislation - Effect of new enactment - Purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - Protection of the family - Decision of Barrington J. (16/7/84) affirmed - Finance Act, 1980, s. 21 - Article 41 of Constitution - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

REVENUE

Income tax

Marriage - Husband and wife - Assessment - Former enactment authorising aggregation of earned incomes - Aggregation not formerly applicable to single persons living as husband and wife - More tax payable by married taxpayers than by such single persons - Former enactment declared invalid by supreme Court on 25/1/80 - Consequential legislation - Effect on new enactment - purported restoration of additional burden of taxation imposed on married couples - New enactment invalid - constitution - Protection of the family - Decision of Barrington J. - (16/7/84) affirmed - Finance Act, 1980, s. 21 - (248/84 - Supreme Court - 12/11/85).

|Muckley v. Ireland|

1 JUDGMENT OF THE COURT delivered the 12 November 1985 by FINLAY C.J.

2 This is an appeal by the Defendants against the Order of the High Court dated the 16th July 1984 made by Barrington J., declaring that section 21 of the Finance Act 1980violates both Article 41 and Article 40.3 of the Constitution and is, therefore, invalid.

3 Section 21 of the Finance Act 1980(the Act of 1980) was admittedly enacted in order to deal with the situation arising from the decision of this Court in Murphy & Ors. v. The Attorney General, reported in 1982 I.R. 241, whereby the Court decided in the judgment of the Court delivered on the 25th January 1980, that sections 192 to 198 (inclusive) of the Finance Act 1967in so far as these sections provide for the aggregation of the earned incomes of married couples were invalid having regard to the provisions of the Constitution. In a separate decision a majority of the members of the Court, in judgments delivered on the 25th day of April 1980 held

4 (1) That the effect of the decision of the Court was that...