asked the Minister for Finance if his attention has been drawn to the inadequacy of the dependent relative allowance; the amount of the allowance for each of the years from 1979 to date; and the percentage increase implemented in each year.
Written Answers. - Dependent Relative Allowance.
93.
The dependent relative allowance stood at £95 in the 1979-80 tax year. It was increased from £95 to £110 in 1982-83, an increase of just under 16 per cent, and has remained at this figure since. I would point out to the Deputy, however, that taxpayers entitled to the dependent relative allowance are also, subject to the usual conditions, entitled to claim mortgage interest relief, medical insurance relief and medical expenses relief in respect of the person in relation to whom the dependent relative allowance is claimed.