Vol. 513 No. 2
80 Mr. R. Bruton asked the Minister for Finance the plans, if any, he has to issue a form to allow married persons claim the new allowance for spouses caring in the home when he issues the normal tax free allowance certificate; and the provisions, if any, he is making to ensure that no person who would be properly eligible for this allowance is left without it. [2031/00]
I announced on 8 December 1999 that the Government had decided to bring forward a £3,000 per annum tax allowance at the standard rate of tax in respect of those spouses of one income families who work in the home caring for children, the aged or handicapped persons. Full details of the relief will be set out in the Finance Bill. The details of the scheme will be widely publicised at that stage.
The Revenue Commissioners will be making arrangements to ensure as far as possible that eligible spouses will be given the allowance automatically when the tax-free allowance certificates are issued in February and March of this year. Where an eligible spouse has not automatically received the allowance, it can be claimed on a simple form – form TFA1 – which will be included with the tax-free allowance certificates.
I can assure the Deputy that all efforts will be made to ensure that all eligible persons will receive this allowance.
