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Dáil Éireann debate -
Thursday, 15 Dec 1966

Vol. 226 No. 5

Ceisteanna—Questions. Oral Answers. - Income Tax Relief for Disabled Persons.

21.

asked the Minister for Finance if he will introduce legislation to give income tax relief to those disabled persons who are in full-time gainful employment and who, but for their capacity and willingness to overcome disability, would be a burden on the State.

The answer is in the negative. I regret that it would not be feasible to depart from the principle that income tax law must have regard only to the amount of income earned.

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