Vol. 465 No. 3
92 Miss Harney asked the Minister for Finance if a person (details supplied) Dublin 24 can avail of the tax free allowances on the purchase of home alarms by persons aged 65 years and over; if some flexibility can be introduced into this scheme; and if he will make a statement on the matter. [9482/96]
In this year's budget I announced that a tax allowance of up to £800 at the standard rate was being introduced for persons aged 65 and over living alone for the purchase and installation of home alarm systems. Having considered the matter further I subsequently clarified that the relief would apply to alarms installed on or after budget day — 23 January 1996 — and that the relief could also be claimed by the relatives of the elderly persons living alone. The legislation providing for this new scheme has now been passed by both Houses of the Oireachtas and, accordingly, expenditure incurred on alarm systems before 23 January 1996 is not eligible for tax relief.
