asked the Minister for Finance whether, in the case of the father of a large family not availing himself of all the tax free allowances to which he is entitled, because the limit of his income is less than the limit of his allowances, another member of the family may avail himself of the unused portion of such allowances where it can be shown that he is contributing to the running of the home.
Ceisteanna—Questions. Oral Answers. - Income Tax Allowances.
15.
The tax-free allowances to which a taxpayer is entitled may be applied only to income in respect of which that taxpayer is assessable.
Does that include his wife?
It does. He is assessable in respect of his wife.
16.
asked the Minister for Finance what the figure is per annum above which a person may claim tax allowance in respect of medical expenses; whether these expenses extend to in or out patient hospital treatment, dental, aural or ophthalmic treatment, specialist or GP services, or cost of prescriptions; and whether receipts must be produced.
Income tax relief in respect of certain medical expenses is provided for in accordance with the provisions of section 12, Finance Act, 1967, as amended by section 7, Finance Act, 1969.
Relief is allowable in a year of claim where the admissible expenses—as reduced by any monies received as reimbursement from a public or local authority, under a policy of insurance, or by way of compensation or otherwise—exceed (a) £50 when the claim relates to one individual or (b) at the election of the taxpayer £100 when relating to his family as a whole. There is an upper limit of £500 on admissible expenses which a taxpayer may claim for any one qualified person.
The type of expenses covered by the relief are set out in section 12 of the Finance Act, 1967, and would include those mentioned by the Deputy. Excluded, however, are expenses in respect of routine ophthalmic treatment, routine dental treatment and routine maternity care.
All claims for relief in respect of such expenses must be supported by vouched statements or receipts.
The last sentence "must be supported". Is that essential?
Yes. Vouched statements are received.
Is it statutory?
I cannot tell the Deputy offhand. The reference is section 12 of the 1967 Finance Act.