Paul McGrath
Question:278 Mr. P. McGrath asked the Minister for Finance if the tax credit applicable for a married couple is allowable to EU nationals and non-EU nationals where the spouse is not a resident here. [3933/06]
View answerTuesday, 7 February 2006
Questions (194, 195, 196)
Paul McGrath
Question:279 Mr. P. McGrath asked the Minister for Finance if the home-caring spouse tax credit for a married couple is allowable to EU nationals and non-EU nationals where the spouse is not a resident here. [3934/06]
View answerWritten answers
I propose to answer Questions Nos. 278 and 279 together.
I am informed by the Revenue Commissioners that where Revenue are satisfied that one spouse is resident in the State and the other spouse is not so resident and the non-resident spouse has no income, then the resident spouse may be granted the full tax credits and tax rate bands applicable to married couples under joint assessment. I am further informed that, where one spouse is resident in the State and the other spouse is not so resident and the non-resident spouse has income and Revenue are satisfied as to these matters, then depending on the extent of the non-resident spouse's income, the resident spouse may be granted a limited form of the tax credits and tax rate bands applicable to married couples under joint assessment. The reason that the resident spouse cannot avail of the full tax credits and tax rates bands applicable to married couples under joint assessment is because the foreign income of the non-resident spouse cannot be taxed in the State.
With regard to entitlement to the home carer tax credit, I am informed by the Revenue Commissioners that the credit would not be due in the scenario outlined in the Deputy's question. The reason for this is that, where one spouse is resident in the State — the claimant — and the other spouse — the "carer spouse" for the purposes of the tax credit — is not so resident, the dependent person, the person being cared for, would not, therefore, be residing with the claimant which is a main condition attaching to eligibility for the home carer tax credit.
Paul McGrath
Question:280 Mr. P. McGrath asked the Minister for Finance the years for which tax relief was granted to a nursing home (details supplied) in County Dublin; the amount of relief granted; if the amount of tax relief granted has been repaid to the Exchequer since this institution has ceased to operate. [3935/06]
View answerAs the Deputy will be aware, taxpayer confidentiality requires that a Minister for Finance does not answer a parliamentary question about the tax affairs of an individual or company, other than when the Deputy is asking the question on behalf of the individual or company. In this instance, it is not clear that this is the case and in the circumstances, I regret I cannot comment on the tax affairs of any taxpayer.