Noel Ahern
Question:64 Mr. N. Ahern asked the Minister for Finance the tax or other initiatives or assistance available to guardians or foster parents other than child benefit or orphan's allowance. [27347/01]
Written Answers. - Tax Reliefs.
The Revenue Commissioners have informed me that while there are no specific tax incentives available to guardians of foster children, a guardian may be entitled to the home carer tax credit.
The home carer's tax credit of £600 or 762 per annum, £444 or 564 for the short tax 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.