I am informed by the Revenue Commissioners that the Med 1 form has been revised, taking account of the changes brought about by the short tax year in 2001. While the form has a multi-year use, taxpayer's attention is drawn to a prominently displayed notes panel on page 1, to the effect that the figure, for which no relief is due for the year 2001, is £74, 94, in the case of an individual and £148, 188, in the case where the claim is in respect of two or more people. On page 2, the taxpayer is again prompted to deduct £74, 94, or £148, 188, as appropriate, under the heading of deductions, if the claim is in respect of the year 2001 and £100, 127, or £200, 254, for years other than 2001. For the tax year 2002 and subsequent years the threshold will be 125, £98, in the case of an individual and 250, £197, in the case of an individual and his or her dependants. Staff in tax offices will automatically apply the lower deduction figures for the year 2001 in claims where taxpayers have inadvertently used the higher figure.
Questions Nos. 408 and 409 answered with Question No. 383.