Eric J. Byrne
Question:111 Mr. E. Byrne asked the Minister for Finance the limits which apply for 1996-1997 and 1997-1998 in respect of covenanting for a parent over 66 years of age; whether tax relief available is at the standard rate or the marginal rate; the person to whom the tax relief accrues; and if a person covenants £1,000 to an elderly parent whether this increase is taxable for the parent and whether the person is credited with this amount as an additional tax-free allowance in the relevant year. [4452/97]