Michael Moynihan
Question:194 Mr. M. Moynihan asked the Minister for Finance the definition of the term dependant relative as necessary to claim dependent relative allowance. [9696/01]
Written Answers. - Social Welfare Code.
The term dependent relative is defined by section 466 of the Taxes Consolidation Act 1997 as: (a) a relative of the claimant, or of the claimant's spouse, incapacitated by old age or infirmity from maintaining himself or herself, (b) the widowed father or widowed mother of the claimant or of the claimant's spouse, whether incapacitated or not, or (c) a son or daughter of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend.
Question No. 195 answered with Question No. 192.