Vol. 432 No. 3
82 Mr. N. Ahern asked the Minister for Finance if he will give the rules in relation to whether payments to a home help to care for a parent where such care is essential or payments to a private nursing home to care for a parent by one or more taxpayers can be allowed for tax relief purposes; and if he will provide Deputy N. Ahern with or refer him to regulations which would outline the rules.
I have been advised by the Revenue Commissioners that the type of tax relief referred to by the Deputy is provided for in Section 12 of the Finance Act, 1967. A taxpayer may obtain relief in respect of expenses incurred on behalf of a parent only where the taxpayer concerned is entitled to a dependent relative allowance in respect of the parent concerned i.e. where (i) the taxpayer maintains the parent and (ii) the parent's income does not exceed a specified amount — £4,035 for the current year.
Relief is not available in respect of any expenditure which has been or will be reimbursed, for example, by the VHI, health board or by any other body.
Tax relief is not available in respect of payments made to a home help who cares for a taxpayer's parents.
Tax relief is, however, available in cases of serious illness where a qualified nurse is engaged by a taxpayer on the advice of a medical practitioner to provide constant nursing care for a parent in the parent's home. Medical certification, details of the qualifications of the nurse and a breakdown of the payments made would be required where tax relief is claimed. Further details are available from the taxpayer's inspector of taxes.
A taxpayer would also be entitled to relief in respect of expenses incurred in respect of a parent who due to old age or infirmity is required to reside in a nursing home. The nursing home must be on a list approved by the Department of Health.
