Billy Timmins (Wicklow, Fine Gael)
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Question 187: To ask the Minister for Finance the position with regard to the case of persons (details supplied) in County Wicklow; if their case will be examined with a view to allowing them the full tax credits and the homecaring spouse credit; and if he will make a statement on the matter. [11309/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that the carer's allowance being paid to the taxpayer's spouse is a taxable payment in common with most other social welfare payments. In the case raised by the Deputy the payment is being taxed through a curtailment of the taxpayer's tax credits and standard rate band.

I am advised by the Revenue Commissioners that a PAYE balancing statement granting the home carer tax credit for the year 2004 will issue shortly to the taxpayer. A certificate of tax credits issued on 29 March 2005 granting a PAYE tax credit to the taxpayer relating to his spouse's Social Welfare income. All credits due to the taxpayer have now been granted.

The Revenue Commissioners wrote to the taxpayer on 11 April requesting an estimate of his 2005 income to establish if the granting of a home carer tax credit is more beneficial than an increased rate band. On receipt of a reply any adjustments will be made.