Vol. 525 No. 5
231 Ms Shortall asked the Minister for Finance if he will amend the Finance Act in order that older persons availing of the financial contribution housing scheme for senior citizens offered by some local authorities will be exempt from DIRT regardless of age as current provisions are acting as a disincentive for some applicants under 65 to avail of this socially desirable scheme; and if he will make a statement on the matter. [25411/00]
Under present arrangements, there are two situations where individuals can reclaim DIRT paid. Individuals aged 65 years or over, or whose spouses are over 65 years, and individuals who are unable to look after themselves due to permanent ill health are entitled to a refund of DIRT paid if their income is below the income tax exemption thresholds. In the Budget 2000, I increased the exemption limit for the over 65s to £7,500 single/£15,000 married – any income earned up to this limit is free of tax. Partial refunds may be due to persons whose income in any tax year did not greatly exceed the exemption limits.
I have no proposals at present to change the existing general DIRT arrangements in this area but I will keep the matter under review.
