A key issue in relation to recognising cohabitation for purposes of tax relief is the question of definition.
None currently exists in Irish statute law.
However, the Working Group recognised that in a relieving provision it would be necessary to be specific as to what cohabitation means. In essence one would be trying to identifV a long-term stable relationship. There is no single determining factor, but account would be taken of the general relationship of the couple e.g., whether they are living together and for how long, their financial relationship and whether they arejointly caring for children, etc. Thus, it would be necessary to lay dowut strict conditions to define cohabiting couples 21. Even if strict conditions to define cohabiting couples could be agreed to there could still be control problems which would be difficult to overcome, although consideration could be given to their introduction.