asked the Minister for Finance if he will consider granting a tax allowance for home help to the elderly and invalided and to those who are house-bound.
Written Answers. - Tax Relief.
546.
Relief from income tax is provided, under the conditions laid down in section 3 of the Finance Act, 1969 for an incapacitated person, or a person whose wife is incapacitated, who employs another person to take care of him or of his wife where his wife is incapacitated. Amendments to the section are contained in section 8 of the Finance Bill which will shortly be enacted.