If your father is not getting any income, then I can't see how there could be a tax advantage.
If he is getting an income, then it requires a few calculations. As an employee, you would have to pay Employers PRSI, but he would have the employee tax credit, assuming he is not using it against his PAYE income. As a partner, he would have to pay much lower PRSI, but would not have the employee tax credit.
Unless he is going to be getting substantial income, I would avoid having him as a partner. The main downside is that if the business gets into trouble, he would be liable for the entire debts of the business.
Brendan