I am informed by the Revenue Commissioners that, under the provisions of section 467 of the Taxes Consolidation Act, 1997, the taxpayer may be entitled to claim an allowance for employing a carer for the 1999-00 tax year and future years. Prior to the 1999-00 tax year this allowance could only be claimed if the claimant or the claimant's spouse was permanently incapacitated.
Tax relief is available in respect of expenditure up to £8,500 in cases where a taxpayer employs a person, either on an individual basis or through an agency, to take care of an incapacitated relative.
The inspector of taxes has sent the taxpayer a copy of Revenue leaflet IT 47, "Incapacitated Person – Allowance for Employing a Carer", which explains the allowance and includes an application form.