Vol. 448 No. 3
57 Mr. L. Fitzgerald asked the Minister for Finance if a person (details supplied) in Dublin 5 is eligible to claim dependent relatives allowance for his 20 year old son who is totally dependent on him in view of the fact that he is unemployed and does not qualify for social welfare on means grounds; and if he will make a statement on the matter. [1939/95]
I have been advised by the Revenue Commissioners that, if for any year of assessment a claimant proves that he-she maintains at his or-her expense any person being:— (a) a relative or a relative of a spouse, who is incapacitated by old age or infirmity from maintaining himself-herself, or (b) his or his spouse's widowed mother, whether incapacitated or not, or (c) a son or daughter who resides with him/her and on whose services he-she, by reason of old age or infirmity, is compelled to depend, and, in each case, being a person whose total income from all sources for that year of assessment does not exceed specified limits, he-she shall be entitled, in respect of each person whom he-she so maintains, to a deduction of £110.
As the son of the taxpayer in question does not fall into any of the above categories he is not entitled to the allowance.
