Vol. 526 No. 6
229 Mr. McGrath asked the Minister for Finance the number of PAYE taxpayers and self employed taxpayers who claimed the home-caring spouse allowance as a tax credit in the tax year 2000-01; and if he will give these figures as a percentage of married couples who pay tax. [27507/00]
I am informed by the Revenue Commissioners that the relevant information available at this stage is in respect of PAYE taxpayers claiming the home carer's allowance, of which there were 114,600 claimants recorded up to 2 November 2000. This number is expected to increase over time.
The number of claimants to date represents 61% of taxpaying married couples, excluding those who are not liable to tax, where one spouse is earning, and 30% of all taxpaying married couples, excluding those who are not liable to tax.
The corresponding information in respect of claimants who are self-employed taxpayers will not be available until the self assessment tax returns for the income tax year 2000-01 are received and recorded.
