Liam Aylward
Question:99 Mr. Aylward asked the Minister for Finance if carer's allowance payable by the Department of Social, Community and Family Affairs is deemed a taxable income. [9432/00]
Written Answers. - Taxable Income.
The carer's allowance payable by the Department of Social, Community and Family Affairs is liable to income tax under Schedule E in accordance with the provisions of sections 19 and 112 of the Taxes Consolidation Act, 1997.
Liam Aylward
Question:100 Mr. Aylward asked the Minister for Finance if he will clarify the home carer's allowance which is listed in the tax free allowance certificate issued recently to a person (details supplied) in County Kilkenny. [9433/00]
I refer the Deputy to my reply to Parliamentary Question No. 293 on 21 March 2000, for information on the home carer's allowance. The taxpayer is eligible for the home carer's allowance because his wife is caring for their dependent children.
The inspector of taxes was not aware that the taxpayer is in receipt of invalidity pension or that his wife is in receipt of carer's allowance. The taxpayer's tax-free allowances will require amendment to reflect the income from these sources. The inspector is arranging to issue a revised certificate of tax-free allowances accordingly.