asked the Minister for Finance what was the income tax free allowance for disabled dependent relatives as at 1st April in each of the years 1922, 1932, 1942, 1952, 1962 and 1963; and whether it is intended to increase this allowance in the near future.
Ceisteanna—Questions. Oral Answers. - Income Tax: Dependent Relative Allowance.
1.
For the years 1922-23 to 1948-49, the dependent relative allowance was £25. It was increased to £50 in 1949-50 and remained at that level until 1956-57 when it was raised to the present figure of £60.
As regards the second part of the question, the answer is in the negative.
2.
asked the Minister for Finance whether, in view of the fact that the contributory old age pension is over the present maximum allowance of £110 per annum, he will consider raising the allowance for disabled dependent relatives under PAYE, so that a person may claim allowance for income tax purposes for a dependent relative who is a contributory old-age pensioner.
A provision will be included in the forthcoming Finance Bill to raise, with effect from the current year, the income limit for dependent relative allowance from £110 to £120.