Jack Wall (Kildare South, Labour)
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Question 79: To ask the Tánaiste and Minister for Finance the tax allowance and credits permitted to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [19216/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that, in addition to his normal tax credits (married credit, employee credit and other reliefs), the taxpayer has received and continues to receive the Incapacitated Child tax credit for all relevant years. A claim for travel costs to and from hospital has been received and allowed under the heading of Health Expenses for each of the years 2003 to 2006 inclusive. In addition, as the children in this instance have permanent disabilities, the cost of overnight accommodation in or near the hospital may be claimed under the heading of Health Expenses, where such overnight stay is necessary for the treatment of the children.

The taxpayer has been requested to provide details of the expenditure incurred by him for overnight accommodation for each of the years 2003 to 2006 inclusive. There are no provisions under the Tax Acts whereby the cost of child minding may be claimed.