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Dáil Éireann debate -
Wednesday, 7 Jun 1995

Vol. 454 No. 1

Written Answers. - Nursing Homes.

Rory O'Hanlon

Question:

84 Dr. O'Hanlon asked the Minister for Health if he will recognise a nursing home (details supplied) in County Armagh for the purpose of section 142 of the Income Tax Act. [10213/95]

Limerick East): Under section 12 of the Finance Act, 1967, a person can claim income tax relief in respect of health expenses paid for a dependent parent-relative resident in a registered nursing home approved of for the purposes of this section by the Minister for Finance after consultation with the Minister for Health. My Department regularly furnishes the Revenue Commissioners with an up-to-date list of registered nursing homes in all eight health boards to facilitate the prompt processing of applications for tax relief in such cases.

Where an individual submits a claim for income tax relief in respect of fees being paid to a nursing home in Northern Ireland, it is necessary to ascertain from the relevant health and social services board in the North whether the particular home is registered with that board.

I will have officials of my Department contact the relevant health and social services board regarding this case. On receipt of their reply I will forward the relevant information to the Deputy.

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