Gay Mitchell
Question:156 Mr. G. Mitchell asked the Minister for Finance if persons (details supplied) in Dublin 6W are entitled to the home carer's tax allowance. [13897/00]
Written Answers - Carer's Allowance.
I am informed by the Revenue Commissioners that, based on the information provided by the Deputy, the taxpayers are not entitled to claim the home carer's allowance.
The home carer's allowance may be claimed by a married couple who are jointly assessed to tax where one spouse, the carer spouse, cares for one or more dependant persons – which includes children, an elderly person or an incapacitated person – other than the spouse of the qualifying claimant.