Richard Bruton (Dublin North Central, Fine Gael)
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Question 143: To ask the Minister for Finance the sources of income in respect of which persons under the age of 18 years can obtain tax credit to relieve the tax liability which would otherwise accrue; and if restrictions apply to the claiming of this relief. [18973/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Given the diversity of sources of income available to individuals (for example, self-employment, PAYE employment, investment and dividend income and deposit interest) it is not possible to provide a comprehensive list of sources of income which may arise.

However, all individuals, including those under the age of 18 years, who are chargeable to income tax are entitled to those tax credits which are appropriate to their personal circumstances. In general, individuals, including those under the age of 18 years, are entitled to set the personal tax credits to which they are entitled against all sources of income. Entitlement to a tax credit is governed by the legislation relating to each relief. There are no special restrictions applying to those under 18 years of age.