Oireachtas Joint and Select Committees

Monday, 16 November 2020

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2020: Committee Stage

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On section 5, I welcome the increase in the dependent relative tax credit up to €245. Can the Minister talk to me about the €15,060 threshold if the dependent relative's income exceeds that? When was that last reviewed? Also, is there a requirement for the relative to live in the State?

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