asked the Minister for Finance if he will consider in connection with the forthcoming Budget (1) the granting of an increased income-tax allowance for sisters or other relatives who act as housekeepers for widowers or for the guardians of widowers' children, and (2) increasing the sum allowed for tax purposes for children.
Ceisteanna—Questions. Oral Answers. - Income-Tax Allowances.
Mr. Byrne
I would remind the Deputy that the income-tax allowance to a widower in respect of a female relative or other female person resident with him for the purpose of looking after his children was increased last year from £45 to £100. There is no allowance to a widower in respect of a female relative acting as his housekeeper and not having the charge and care of children. Any change in allowances under the income-tax code would, of course, call for Finance Bill legislation. All relevant matters will be considered in connection with the Bill, but the Deputy will understand that I cannot indicate at this stage what provisions it may or may not contain.