asked the Minister for Finance what relief from income tax for the provision of a housekeeper exists for widows who find it necessary to take up employment in order to support their dependent children.
Ceisteanna—Questions. Oral Answers. - Income Tax: Housekeeper Relief.
35.
It is provided, in section 139 of the Income Tax Act, 1967, that a widow who has resident with her a female relative of her own or of her late husband for the purpose of having the charge and care of any child of hers, or a widow who proves that she has no such relative able or willing to take such charge and employs some other female person to undertake it, is entitled to a deduction of £100 in respect of such relative or female person, as the case may be. For the purposes of the deduction a child must be one in respect of which the widow is entitled to claim the statutory deduction for a child. The deduction of £100 is not related to the nature of the widow's income—it may be claimed whether the widow's income arises from an employment or any other source.