Simon Harris (Wicklow, Fine Gael) | Oireachtas source

With the indulgence of the committee as there is nowhere else to flag this on Committee Stage, the Minister for Finance has asked me to inform the committee that he will be bringing forward another amendment on Report Stage which will be an amendment to provide for tax relief at the marginal rate for expenses incurred by an individual who employs a carer to take care of an incapacitated individual in his or her own home. His proposed Report Stage amendment will increase the maximum amount of expenditure that qualifies for the relief from €50,000 to €75,000 per annum. This amendment will refer to section 467 of the Taxes Consolidation Act 1997.