asked the Minister for Finance if he will re-examine the claim of a person (name supplied) in Portlaoise, County Laois to have alterations to his home and modifications to his car, which were necessary because of his incapacity, classed as expenses on a par with medical expenses for income tax purposes.
Written Answers. - Income Tax Allowance Claim.
262.
Under the provisions of section 12, Finance Act, 1967, relief from income tax is given in respect of health expenses which include expenditure on the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner. Alterations to a private house and private motor car do not fall into any of these categories and the expenditure thereon cannot, therefore, be allowed.