asked the Minister for Finance if, under section 10 of the Finance Act, 1969, he will allow a taxpayer who is maintaining a brother or sister incapacitated since birth to receive full allowance for the dependant instead of the normal dependent relative's allowance of £60.
Written Answers. - Income Tax Allowance
463.
Section 10 of the Finance Act, 1969, provides a tax allowance in respect of a child to the parent of the child, or to a person who has adopted the child by order under the Adoption Act, 1952.
A person other than the parent or adopting parent may claim this allowance in respect of a child only if he can show that he has the custody of the child and maintains it at his own expense. If either of the parents of such a child is alive the person claiming the allowance would require to show how the parent of the child ceased to have the custody of the child and the title to the allowance.