asked the Minister for Finance if, in cases in which the Department of Social Welfare assesses the value of board and lodgings in the case of a young person to be £10 per week, the Revenue Commissioners will allow the parent to claim this amount as an income tax reduction.
Ceisteanna—Questions. Oral Answers. - Board and Lodging Assessment.
7.
For income tax purposes the only child allowances which can be granted are those specified in the Income Tax Acts. There is no provision for the granting of allowances on the basis outlined by the Deputy.
I had a similar question down to the Minister for Social Welfare last week and he told me that families can be assessed with children who have left school and were unable to get employment as having a national income of £10 per week and therefore they are not allowed to register for unemployment assistance. In such circumstances, if the Department of Social Welfare consider the support of that child to be of the value of £10 per week surely the Minister for Finance should be able to allow that amount to be deducted in so far as income tax returns are claimed as a justifiable expense? Can the Minister for Finance and the Minister for Social Welfare get together on this and come to some mutual agreement?
As things stand at the moment there is no provision in the law which would enable this to be done but I will consider the matter.
Will the Minister consider the matter in the context of the Finance Bill this year?
I am not able to say if consideration of the matter will be finalised in time.
Would I be able to get some advice from the Minister's Department in the event of it not being included in the Finance Bill which would enable me to put down an amendment to cover the matter?
When the Finance Bill is published and it is not in it the Deputy will avail of his rights to table an amendment.
Perhaps the Minister's Department will give me some assistance in the matter.