Vol. 436 No. 5
113 Mr. Hogan asked the Minister for Finance if tax relief is allowed to parents where a child has had a particular operation carried out in a hospital in the United Kingdom, taking account of the fact that this operation could not have been carried out in any hospital in the Republic of Ireland; and if he will make a statement on the matter.
I have been advised by the Revenue Commissioners that tax relief would be available in the circumstances set out by the Deputy provided the hospital concerned is approved by the Department of Health. In addition the child must be under the age of 16 years or if older, must be undergoing full-time education at a school, college or university or other educational establishment and the child's income must not exceed £2,100 per annum.
