David Stanton (Cork East, Fine Gael)
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Question 307: To ask the Minister for Finance the number of people who availed of tax relief due to the fact that they employed a person to take care of an incapacitated person for each of 2003, 2004 and 2005; the amount of relief claimed in each year; the amount refunded in each year; and if he will make a statement on the matter. [14861/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the most recent year for which complete information on relief claimed by persons taking care of incapacitated individuals is the income tax year 2003. In that year an estimated 1,000 taxpayers claimed the relief on expenditure amounting to an estimated €3.1 million, at an estimated cost to the Exchequer of €900,000. A married couple which has elected or been deemed to have elected for joint assessment is counted as one tax unit.