Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I will put an alternative suggestion to the Minister. The favourite niece or nephew relief applies where someone has been working the land or working in a business with an uncle or aunt. Will the Minister extend the relief to a favourite niece or nephew residing in the home of the uncle or aunt who is providing care to the uncle or aunt? This happens regularly and these people can end up being hit with a significant financial burden after caring for an uncle or aunt. In the context of Covid-19, as referenced by the Minister, we must try to ensure we provide as many supports as possible for older people in the community. This could be a mechanism to do that and acknowledge, through the taxation system, the care that is being provided to older people in their own homes.

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