asked the Minister for Finance if he will make available free radio and television licences for invalids who are incapacitated and in receipt of certain tax concessions because of their incapacitation.
Ceisteanna—Questions. Oral Answers. - Free Radio and Television Licences.
163.
The free radio and television licence scheme was introduced to help people in needy circumstances, especially old people living alone. The income tax concession, on the other hand, is intended to give relief to persons who because of their incapacity are obliged to incur expenses which they would not have to incur if they were not incapacitated. It is not related to financial need; in order to benefit from it the invalid must be liable to tax.
It can be seen, therefore, that the two schemes are entirely distinct in that they serve different purposes.