Beverley Flynn (Mayo, Independent)
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Question 330: To ask the Minister for Finance if a taxpayer will qualify for an incapacitated child tax credit for providing full-time care for their brother. [10473/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that, in the circumstances outlined by the Deputy, the taxpayer-claimant is entitled to the incapacitated child tax credit, currently €1,500 per annum, where at any time during the tax year the claimant has custody of, and maintains at his or her own expense, his or her brother; the brother is permanently incapacitated by reason of mental or physical infirmity from maintaining himself-herself and had become so permanently incapacitated before reaching 21 years of age; or no other person is entitled to a tax credit — other than the home carer tax credit — in respect of the claimant's brother, or, if another person has such an entitlement, that person has relinquished the right to such tax credit.

In addition, the Deputy may wish to be aware that the taxpayer would also be entitled to claim health expenses relief for health expenses incurred in respect of his or her brother. Further details are available on the Revenue website www.revenue.ie.