asked the Minister for Finance whether he will consider introducing a measure whereby medical expenses incurred in connection with maternity may be deducted when taxpayers are returning an account of income for tax purposes.
Ceisteanna—Questions. Oral Answers. - Income Tax Deduction for Maternity Expenses.
12.
The answer is in the negative. The Deputy will appreciate, however, that child allowance has, for some years past, been granted in respect of a child living at any time during the year of assessment. At current rates, this represents a reduction of up to £38 in the individual taxpayer's liability for the year of birth of a child.