Vol. 515 No. 6
148 Mr. Aylward asked the Minister for Finance if he will extend the new home carer's tax allowance to include couples who are not married and are living together as a family unit in view of the fact they are recognised within the social welfare system; and if he will make a statement on the matter. [6570/00]
The new home carer's allowance is a £3,000 income tax allowance at the standard rate of tax for married couples where one spouse works in the home to care for children, the aged and incapacitated persons. The allowance may be claimed only by a married couple who are jointly assessed for tax and where one spouse, the ‘home carer', cares for one or more dependent persons. A dependent person is a child in respect of whom child benefit is being paid – this includes all children under 16 and children in full-time education under 19, or an elderly person aged 65 or over or a person who is permanently incapacitated by reason of mental or physical infirmity.
The new allowance was brought in in the context of the changes to single and married persons income tax bands in the budget. As the Deputy will be aware, couples who are not married are not eligible for married treatment under the income tax code. They are also not eligible for the new allowance and I have no plans to change the allowance in this way.
