John Browne
Question:49 Mr. Browne (Wexford) asked the Minister for Finance the reason a person (details supplied) in County Wexford is not allowed an increased tax free allowance in respect of his wife, who is an invalid. [21019/96]
Written Answers - Invalidity Allowance.
I am informed by the Revenue Commissioners that there is no special tax-free allowance due to a person who is an invalid or their spouse.
However, where an individual is totally incapacitated by physical or mental infirmity throughout a tax year and employs a person to take care of him or her, the indivudual is entitled to a deduction up to a maximum of £7,500 from his or her taxable income. The relief also applies where the taxpayer, jointly assessed for tax, employs the carer for his or her incapacitated spouse. In the 1996 budget this allowance was increased from a maximum of £5,000 to £7,500 per annum.