asked the Minister for Finance if the dependent relative allowance will be granted to income tax payers who claim such an allowance in respect of relatives who are now solely dependent on them as a result of the withdrawal of their unemployment assistance.
Ceisteanna—Questions. Oral Answers. - Dependent Relative Allowance.
18.
If the person in respect of whom the allowance is claimed is a relative of the claimant or of his wife and if that person is incapacitated by old age or infirmity from maintaining himself, the dependent relative allowance will be granted. The allowance will also be granted where the claimant, by reason of old age or infirmity, is compelled to depend on the services of a son or daughter resident with and maintained by him.
In each case the total income of the person in respect of whom the allowance is claimed must be within the limit prescribed, that is, it must be less than £282.
That is not what I asked the Minister. My question related to people who will now be dependent solely on relatives as a result of the withdrawal of unemployment assistance. Would the Minister answer the question as it was put down?
I have answered the question.
The Minister's answer concerned the dependent relative allowance in respect of people ill or incapacitated but my question was in respect of the dependent relative allowance in the context of unemployment assistance. Normally these people are fit and well but are unable to obtain employment.
I have answered the question as the law stands in relation to these persons who are entitled to claim this income tax allowance. That is all I can do.
Is it not true that the brief answer which the Minister could give would be "no"?
No. In fact the main category of persons who come under this income tax code are not affected at all because one of the conditions is that the total annual income does not exceed £172. That is for unemployment assistance.
But the answer is "no"?
My obligation in answering the question is to explain the law as it stands and to give the details.
Is it not true that a person who is able-bodied even though he may be dependent on somebody else, is not eligible to be considered for income tax remission? Therefore, is not the answer to the question "no"?
No, because all the recipients are not able-bodied.
They could not draw the dole unless they were.
My question relates to able-bodied recipients.
That is not the question that was put down.
It is a separate question.
People claiming unemployment assistance must be fit for work.
The Deputy cannot have it both ways.
The Minister is having it both ways.