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Dáil Éireann debate -
Tuesday, 9 Jun 1992

Vol. 420 No. 9

Written Answers. - Tax Relief for Nursing Expenses.

Brendan Howlin

Question:

73 Mr. Howlin asked the Minister for Finance if he will grant income tax relief for expenses incurred in the employment by elderly people of untrained nursing assistants; and if he will make a statement on the matter.

I have no proposals to introduce a relief as described by the Deputy. The State already provides assistance both through the tax system and through the expenditure programmes of the Departments of Social Welfare and Health to elderly people in need of care at home.

The following tax reliefs are available:— 1. Under Section 3 of the Finance Act 1969, an allowance of up to £5,000 is available where a taxpayer employs a person to take care of himself or his spouse where either is "totally incapacitated by physical or mental infirmity". 2. Section 12 of the Finance Act, 1967 provides forHealth expenses relief for incapacitated (and other) taxpayers in respect of the costs of doctors' fees, medical expenses etc., where these are not otherwise reimbursed.
In addition, in cases ofserious illness where qualified nurses are engaged on the advice of a medical practitioner to provide constant nursing care in the patient's home, relief under Section 12 may also be allowed.
3. Under Section 142 of the Income Tax Act 1967, aDependent relative allowance of £110 is available to a taxpayer who maintains at his own expense: a relative of himself or of his wife who is incapacitated by old age or infirmity from maintaining himself; his or his wife's widowed mother whether incapacitated or not; a son or daughter of his who resides with him and on whom he is compelled to depend by reason of old age or infirmity.
The dependent relative's income must not exceed the maximum rate of the old-age contributory pension for a person over 80 living alone (£75.50 or £3,926 p.a. from July, 1992); the allowance is reduced £ for £ by any excess over this amount. (The significance of this allowance resides not so much in the £110 itself, but in the fact that a taxpayer entitled to claim it is also entitled to claim (i) mortgage interest relief in respect of mortgage interest paid by him on a residence provided by him for the dependent relative and (ii) health expenses relief under Section 12 of the Finance Act, 1967, in respect of certain unreimbursed medical expenses incurred by him in respect of the dependent relative, including maintenance or treatment in a hospital or nursing home).
In addition to those tax reliefs the Department of Social Welfare also provide a direct carer's allowance which is aimed at people living with and providing full-time care to a Social Welfare pensioner who is so incapacitated as to require full-time care and attention or to a person in receipt of Disabled Persons Maintenance Allowance. A carer can get up to £50 (£53 from July) a week personal rate and extra amounts for each dependent child.
Finally, under Section 61 of the Health Act, 1970, health boards may make arrangements to assist in the maintenance at home of a person who, but for the provision of such a service, would require to be maintained otherwise than at home. This section empowers health boards to provide support services such as home help, laundry and meals.
Health boards are not limited in the categories of persons they can assist at home and may charge for the service. The health boards consider individual cases on the basis of need and in the light of resources available to the scheme.
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