Joe Walsh
Question:119 Mr. J. Walsh asked the Minister for Finance the current tax-free allowances for parents of children with disabilities; and the plans, if any, he has to increase this allowance. [22814/96]
Written Answers. - Tax Relief.
Parents with a child who is permanently incapacitated by reason of mental or physical infirmity are entitled to claim, in addition to the normal income tax allowances, the incapacitated child allowance of up to £700. This allowance is reduced pound for pound for any income the child has in his/her own right in excess of £2,100. I would remind the Deputy that in the 1996 budget I increased the incapacitated child allowance by £100.
In certain cases where parents are not eligible for the incapacitated child allowance the dependent relative allowance may be claimed. The maximum allowance is £110. This allowance is reduced pound for pound for any income the dependent relative has in his/her own right in excess of £4,440.
Parents may also, of course, claim tax relief in respect of non-reimbursable medical expenses in excess of £200 incurred in any year in respect of their family, including dependent children up to the age of 16, or up to 21 years of age if the child is in full-time education. Relief may also be available in the case of incapacitated children over the age of 21 who are fully dependent on their parents.
I assure the Deputy that all allowances and reliefs will be considered in the context of the forthcoming budget.