Dáil Éireann debate -
Tuesday, 27 Jun 2000

Vol. 522 No. 2

Written Answers. - Tax Allowances.

Willie Penrose

Question:

54 Mr. Penrose asked the Minister for Finance if he will consider the restoration of the tax free allowance on burglar alarms fitted to the homes of elderly people, especially having regard to the increased spate of attacks on elderly people; and if he will make a statement on the matter. [18169/00]

Frances Fitzgerald

Question:

189 Ms Fitzgerald asked the Minister for Finance if he will reinstate tax relief in respect of the purchase an installation of house alarm systems for persons aged over 65 years and living alone. [18260/00]

Minister for Finance (Mr. McCreevy)

I propose to take Questions Nos. 54 and 189 together.

As the Deputies will be aware, section 478 of the 1997 Taxes Consolidation Act, formerly section 5 of the 1996 Finance Act, introduced a tax relief in respect of the purchase and-or installation of house alarm systems for persons aged 65 years and over and living alone. The legislation provided specifically that the tax relief would only be available for the period 23 January 1996 to 5 April 1998. The tax relief was allowed to lapse in part because of the small numbers of claims being submitted and I have no plans to reintroduce it.

However, the scheme of social community support for older people has been in operation since 1996. The scheme, run by the Department of Social, Community and Family Affairs, provides funding for initiatives to improve the security and social support of vulnerable older people. This funding is provided by way of grant aid to voluntary groups and organisations who have under taken to identify those elderly people in need of assistance under the scheme.

I understand that a total of £17 million has been allocated to this scheme and 70,000 people have benefited since the scheme began in 1996. This year £5 million pounds has been provided in the Estimates volume for the scheme.

Under the terms of the scheme grant aid is available towards the cost of small scale physical security equipment such as strengthening of doors and windows, window locks, door chains and locks and security lighting and socially monitored alarm systems, such as the pendant alarm which is operated via the telephone and is worn around the neck or wrist.