Vol. 478 No. 1
43 Miss M. Wallace asked the Minister for Finance the tax allowances, if any, which are available for people with disabilities who do not qualify under the means test for a medical card, particularly in relation to public health nursing, incontinence pads, medication, hospitalisation, home care, nursing and personal assistance; and if he will make a statement on the matter. [10521/97]
There are a number of tax reliefs available which can be of assistance to people with disabilities. Such reliefs include tax relief in respect of certain unreimbursed medical expenses in excess of £100 per year for an individual and £200 per year for two or more people. Expenses for which relief are available include: practitioners' fees; the cost of maintenance and treatment in a hospital; incontinence pads and medication supplied on the prescription of a practitioner; and the cost of engaging a qualified nurse to provide constant care in the case of serious illness.
Tax relief of up to £7,500 is available to cover the cost of employing a person to take care of an incapacitated taxpayer or the incapacitated spouse of a taxpayer. There are a number of other tax provisions which favour the disabled including: the blind person's tax allowance — £700 single and £1,600 married couple — the disabled drivers' scheme; incapacitated child allowance (£700); income from court awards made to those who are permanently incapacitated is free from income tax; incapacitated farmers have special exemptions for income derived from leases; and covenant tax relief has been retained for permanently incapacitated persons.
