Dáil Éireann debate -
Wednesday, 22 Jan 1997

Vol. 473 No. 4

Written Answers. - Tax Reliefs.

Seamus Brennan

Question:

125 Mr. S. Brennan asked the Minister for Finance the number of applications for tax relief on alarms for the elderly at the end of December 1996; the total number of approvals at the end of December 1996 in this respect; the geographic spread of such applications and approvals; the total tax foregone on these approvals; and if he will make a statement on the matter. [1461/97]

Minister for Finance (Mr. Quinn)

I am informed by the Revenue Commissioners that statistics on the number of applications for this relief are currently available up to 11 June 1996 only. At the time some 300 applications had been received, with the only data on the geographic spread being that about 250 of the applications came from the Dublin area. All of those 300 applications have since been processed.

The latest data available on the number of applications approved is the position on 30 November 1996 at which time some 198 applications were recorded as being approved for individuals liable to tax under the PAYE system. The cost to the Exchequer of the tax relief associated with these approvals is estimated at £35,000. Corresponding figures for applications approved for non-PAYE taxpayers will not be available until after the 1996-97 income tax returns have been filed on or after 31 January 1998.

The main reasons why applications were not approved was failure to meet the age and living alone conditions. However, I have been assured by the Revenue Commissioners that they are applying this provision liberally, particularly with respect to borderline cases, and with a minimum of formality.

While the figures for take up of this relief are low so far, this tax measure is only part of the Government's broader strategy to assist the elderly. The Minister for Social Welfare established a task force in January 1996 to examine how the security needs of elderly persons who could not benefit from the tax relief might best be addressed. As a result, a number of initiatives were launched last February, one of which involved expenditure of £2.6 million in grant-aid being made available last year to voluntary groups for security initiatives for the elderly, including the installation of physical security equipment such as monitored alarm systems.