Vol. 543 No. 2
329 Mr. R. Bruton asked the Minister for Finance if his attention has been drawn to the fact that single persons who are providing home care are not eligible to receive the home carer's allowance of £3,000; if he will introduce amendments in the forthcoming Finance Act to ensure that all persons regardless of marital status will get a tax allowance where they undertake the duties of caring for elderly or infirm relatives. [26928/01]
The home carer's tax credit of £600, 762, per annum, £444, 564, for the short year was introduced in the Finance Act, 2000, in respect of those spouses of married one income families who work in the home caring for children, the aged or incapacitated persons. It may be claimed by a married couple who are jointly assessed to tax and where one spouse, the home carer, cares for one or more dependent persons. The home carer's tax credit was introduced specifically to recognise the role of spouses who work in the home caring for children, the aged or handicapped persons. The tax credit is not available to single people and I have no plans to extend the home carer's tax credit as suggested by the Deputy.
