As the Deputy will be aware, the blind person's tax allowance available under the Irish income tax code is currently £700 in the case of a single person or married couple where one spouse is blind, and £1,600 for a married couple where both spouses are blind.
Proposals for an increase in this allowance have been sent to myself and to the Select Committee on Finance and General Affairs. In this regard I wish to assure the Deputy that all allowances and reliefs will be considered in the context of the forthcoming budget. I would, however, remind the Deputy that in the 1996 budget I increased this allowance by £100 single-married one spouse blind, and by £200 married both spouses blind. The allowance had not previously been increased since the 1985 budget.