Vol. 450 No. 7
38 Mr. J. Mitchell asked the Minister for Finance the additional tax-free allowance, if any, due to a person in respect of additional costs arising out of having a seriously ill spouse looked after at home while he is at work which he cannot afford to give up; and if he will make a statement on the matter. [5717/95]
I have been advised by the Revenue Commissioners that there is an additional tax-free allowance available to a husband jointly assessed, who proves that his wife is totally incapacitated by physical or mental infirmity throughout the tax year and who employs a person to take care of her. The allowance given is the lower of £5,000 or the expense of employing the housekeeper.
Furthermore, tax relief is also available in respect of any unreimbursed medical expenses incurred by a taxpayer or their dependants. Relief may be claimed for medical expenses if they exceed the statutory minimum amounts of £100 per annum for any one individual or £200 per annum for the individual and his-her dependants in a given income tax year. The relief is given by way of a review at the end of the tax year and any overpayment of tax arising is refunded.
