Mary Upton
Question:158 Dr. Upton asked the Minister for Finance if there is tax relief available for elderly people to purchase house alarms; and if he will make a statement on the matter. [5903/03]
Written Answers - Tax Reliefs.
As the Deputy will be aware, section 478 of the Taxes Consolidation Act 1997, formerly section 5 of Finance Act 1996, introduced a tax relief in respect of the purchase and-or installation of house alarms systems for persons aged 65 years and over, and living alone. The legislation provided that the tax relief would only be available for the period 23 January 1996 to 5 April 1998. The tax relief was allowed to lapse in part because of the small numbers of claims being submitted and I have no plans at this time to reintroduce it.