asked the Minister for Finance if he will consider making a dependant's allowance available to the parents of a full-time third level student as there is presently only a tax allowance of £100 granted in such cases; and if he will make a statement on the matter.
Written Answers. - Dependant's Allowance.
399.
I do not propose at this stage to introduce an allowance of the type mentioned by the Deputy. It would be inappropriate to consider introducing such an allowance in isolation from a more general review of income taxation.