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Dáil Éireann debate -
Tuesday, 17 Oct 1995

Vol. 457 No. 1

Written Answers. - Tax Relief.

Tony Gregory

Question:

72 Mr. Gregory asked the Minister for Finance if there is tax relief available to a person (details supplied) in Dublin 7 who pays for home care for her semi-invalided widowed 84 year old mother. [14811/95]

I have been advised by the Revenue Commissioners that relief in respect of home care, subject to a maximum of £5,000, is available only to a taxpayer who employs a person to care for the taxpayer or his-her spouse who is totally incapacitated by physical or mental infirmity throughout the year of assessment.

This relief does not apply in this case. There are, however, other reliefs for unreimbursed medical expenses and convenanting to the aged or incapacitated and the taxpayer concerned may wish to talk to her inspector of taxes to see if these can be availed of in her particular circumstances.

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