Noel Ahern
Question:44 Mr. N. Ahern asked the Minister for Finance if he will outline the tax reliefs available to a person in a long-term private nursing home; and to a person partly paying for a relative in a private nursing home. [11447/97]
Written Answers. - Tax Reliefs.
Tax relief is available under section 12 of the Finance Act, 1967, to a taxpayer in respect of maintenance and treatment in a nursing home provided the nursing home is approved by the Department of Health for tax purposes.
In addition, tax relief is available to a relative of an individual in respect of maintenance and treatment in an approved nursing home provided the relative is in receipt of the dependent relative allowance.