To ask the Minister for Finance if it is a fact that in the matter of income tax abatement a taxpayer is not allowed any relief on account of a child who is maintained entirely at his expense unless he has custody of the child, and if such is the case will be consider the advisability of allowing an abatement where it can be shown to the satisfaction of the Income tax authorities that the taxpayer is entirely responsible for the maintenance of such child.
CEISTEANNA—QUESTIONS. [ORAL ANSWERS.] - INCOME TAX ABATEMENTS. (Allowance for Children).
It is a fact that the law requires the claimant to have the custody of the child. There are good reasons—which are not within the limits of a question and answer—for not departing from that provision.