Vol. 507 No. 4
117 Mr. N. Ahern asked the Minister for Finance the situation in relation to the availability of tax relief for a couple who employ a full-time carer to look after their young son who has cerebral palsy; if tax relief applies in this case; if the carer would have to be a trained nurse; and if it extends to any carer with or without qualifications in nursing or child care. [17092/99]
Section 467 of the Taxes Consolidation Act, 1997, provides tax relief in respect of employment of a person to take care of a totally incapacitated individual. Whereas previously this relief only applied to the cost of persons taking care of the taxpayer or his or her spouse, I announced in my last budget that the relief was being extended to family members who employ a carer in respect of a totally incapacitated person. This widening of the scheme was provided for in section 9 of the Finance Act, 1999. The relief is available in respect of expenditure of up to £8,500 per annum.
The Revenue Commissioners have informed me that in the absence of detailed information regarding the case referred to by the Deputy, it is not possible to state categorically whether they are eligible for the tax relief provided for in section 467. However, if the couple provide medical evidence to their inspector of taxes that their son is "totally incapacitated by physical or mental infirmity" they would be eligible for the relief.
It is not a condition of eligibility for the relief that the carer must be a trained nurse or the holder of a qualification in nursing or child care.
