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Dáil Éireann debate -
Wednesday, 19 Oct 1988

Vol. 383 No. 1

Written Answers. - Tax Allowance for Employment of Housekeeper.

81.

asked the Minister for Finance if he will increase the tax allowance available to PAYE persons in respect of the employment of a housekeeper.

There is no allowance available to PAYE taxpayers generally in respect of the employment of a housekeeper.

The Deputy may have in mind the allowance (of up to a maximum of £2,500) which is available under section 3 of the Finance Act, 1969, in respect of expenditure incurred in employing a person to take care of a taxpayer, or the spouse of a taxpayer, who is totally incapacitated. Any change in that allowance would be a matter for consideration in the context of the budget.

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