asked the Minister for Finance if he will introduce legislation to give income tax relief to those disabled persons who are in full-time gainful employment and who, but for their capacity and willingness to overcome disability, would be a burden on the State.
Ceisteanna—Questions. Oral Answers. - Income Tax Relief for Disabled Persons.
21.
The answer is in the negative. I regret that it would not be feasible to depart from the principle that income tax law must have regard only to the amount of income earned.