Michael Ring
Ceist:358 Mr. Ring asked the Minister for Finance if the respite grant from the Department of Social and Family Affairs is fully assessable for income tax purposes. [20081/03]
Written Answers. - Tax Code.
All those who qualify for the carers allowance payable by the Department of Social and Family Affairs are entitled to the respite care grant. Arising from a review of the carers allowance published in October 1998, the respite care grant was introduced in 1999 in recognition of the costs incurred by carers in securing emergency respite cover in respect of the person being cared for.
While the carer's allowance payable by the Department of Social and Family Affairs is taxable, the Revenue Commissioners have informed me that they do not consider the respite care grant to be taxable as it is regarded as no more than the costs incurred by carers in securing emergency respite cover in respect of the person being cared for.
If the Deputy is aware of any person who has been taxed on the respite care grant, he should advise them to contact his or her own tax office, which will proceed to make the necessary refunds.