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Dáil Éireann díospóireacht -
Wednesday, 26 Jan 2000

Vol. 513 No. 1

Written Answers. - Tax Reliefs.

Bernard Allen

Ceist:

338 Mr. Allen asked the Minister for Finance the reason tax relief for purchasing and installing home alarms for the elderly has been abolished since 6 April 1998; and his views on whether this in contradiction of Government policy, which encourages the elderly to protect themselves in their homes by installing alarms, and of the principles of the Year of the Elderly 1999. [1128/00]

Section 478 of the 1997 Taxes Consolidation Act, formerly section 5 of the Finance Act, 1996, introduced a tax relief in respect of the purchase and-or installation of house alarm systems for persons aged between 65 years of age and over and living alone. The legislation, passed by the Houses of the Oireachtas, provided specifically that the tax relief would only be available for the period 23 January 1996 to 5 April 1998.

For the tax year 1996-97, 705 claims were made for relief on expenditure of £450,000. For the tax year 1997-98, 188 claims were made for relief on expenditure of nearly £117,000. The tax relief was allowed to lapse, in part, because of the small numbers actually claiming it.

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