The disabled couple may be entitled to make a claim under the disabled drivers scheme. The scheme provides valuable benefits to those severely and permanently disabled persons who qualify under its terms either as driver or passenger. Under the scheme, a new motor vehicle may be purchased every two years free of VAT and vehicle registration tax, subject to certain monetary and engine size limits. In addition, the annual road tax is not charged and the qualifying person is eligible for the provision per annum of 2,728 litres of motor fuel free of excise duty. The relief can be claimed by forwarding a completed Form DD1 to the Central Repayments Office, Freepost, Coolshanagh, County Monaghan, telephone Lo-Call 1890 606061. Form DD1 and a comprehensive information booklet on the scheme have been forwarded to the Deputy. There are also a number of other reliefs which may be of benefit to the carer of a disabled couple or to the couple themselves. Employment of a carer allowance can be claimed where a person, or a spouse or a relative is permanently incapacitated by reason of physical or mental infirmity for a tax year and a person is employed to care for the incapacitated person. The allowance applies at an individual's marginal rate of tax for expenses up to €30,000 per annum. Where the cost of employing a carer is shared by family members, the allowance can be shared between them subject to the overall ceiling in any one year. Therefore, the cost of employing a carer can be shared by the incapacitated person and their relatives.
Medical expenses relief is available at the individual's marginal tax rate in respect of unreimbursed nursing home, doctors, hospitals and other health expenses. This relief can be claimed in respect of relatives and for other individuals, whether they are relatives or not, who are aged 65 or over or who are permanently incapacitated.
A dependent relative credit can be claimed by a person who maintains at their own expense a relative, including a relative of their spouse who is unable, due to old age or infirmity, to maintain himself or herself; or a widowed mother or father of the claimant or of the claimant regardless of the state of her health; or a son or daughter of the claimant who resides with the claimant and on whose services the claimant, by reason of old age or infirmity, is compelled to depend. The value of the dependant relative credit is €60 per annum.