Dáil Éireann debate -
Tuesday, 5 Nov 1996

Vol. 471 No. 1

Written Answers. - Finance Acts.

Michael Woods

Question:

31 Dr. Woods asked the Minister for Finance if he has satisfied himself that the provisions of the Finance Acts are not discriminating against people with disabilities; and if he will make a statement on the matter. [17305/96]

Minister for Finance (Mr. Quinn)

Every effort is taken in framing finance legislation not to discriminate against particular classes of taxpayers including those with disabilities. Indeed, there are a number of measures in the Finance Acts which address the position of the disabled. These are the disabled drivers scheme, the blind person's tax allowance, the disabled person's maintenance allowance, paid to a disabled person or his or her guardian by a health board, which is exempt from tax, and zero rates for VAT on a wide range of medical equipment and appliances used by disabled people.

In addition there are a number of provisions which apply to those who are permanently incapacitated. Among these are the exemption of income from court awards for incapacitated persons from income tax; the retention of covenant tax relief without restriction for the incapacitated; a £700 tax relief for the parents of an incapacitated child; a special exemption for incomes derived from leases by incapacitated farmers; tax relief of up to £7,500 to cover the cost of employing a person to take care of an incapacitated taxpayer or the incapacitated spouse of a taxpayer; and a disregard of the income of a person living with an incapacitated taxpayer for RPT purposes.

I am anxious to be sensitive to the needs of the disabled within the usual constraints of budgetary resources and I hope that the list of measures set out demonstrates successive Governments' concern in this area.