Vol. 495 No. 7
375 Ms Shortall asked the Minister for Finance if payment made for the services of a nurse's aid to assist a disabled person in her home qualifies for tax relief as a medical expense or under any other heading; and if he will make a statement on the matter. [21329/98]
I am informed by the Revenue Commissioners that payments made for the services of a nurses aid to assist a disabled person in their home do not qualify for tax relief as medical expenses.
However, section 467 of the Taxes Consolidation Act, 1997 provides for tax relief up to a maximum of £8,500 per annum, where an individual is totally incapacitated and employs a person to take care of him or herself. This relief also applies where a taxpayer, who is jointly assessed for tax, employs a person to care for his or her incapacitated spouse. Details of this allowance are available from all tax offices.
