Dáil Éireann debate -
Tuesday, 7 Nov 2000

Vol. 525 No. 2

Written Answers. - Tax Reliefs.

Richard Bruton

Question:

398 Mr. R. Bruton asked the Minister for Finance if he will relax the very stringent rules applying to the claim for medical or nursing home tax relief in respect of an elderly or infirm relative by, for example taking medical expenses into account in determining whether dependent relative allowance could be claimed in respect of that relative. [24568/00]

Minister for Finance (Mr. McCreevy):

During Committee Stage debate on the Finance Act, 2000, I undertook to review the issue of a tax relief for individuals who contribute to the cost of assisting with the upkeep of a dependent relative, an aged person or an incapacitated person in the context of the forthcoming budget and Finance Bill. I will bear the Deputy's suggestion in mind in that regard.