Vol. 516 No. 5
190 Mr. O'Shea asked the Minister for Finance the reason the new tax free allowance of £3,000 a year for couples with one income where one spouse is caring has not been extended to cases where a spouse is caring for a spouse; and if he will make a statement on the matter. [8589/00]
The new home carers allowance of up to £3,000 per annum at the standard rate, 22% for 2000-01, may be claimed by married couples who are jointly assessed and where one spouse, the home carer, cares for one or more dependent persons which includes children, the aged or incapacitated persons. Full details of the new allowance are set out in the Finance Bill 2000.
This allowance fulfils an election promise.
A number of proposals have been made to extend this allowance to other caring situations and I will consider these requests in the context of next year's budget.
