Finian McGrath (Dublin North Central, Independent)
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Question 260: To ask the Minister for Finance if he will support a matter (details supplied). [4867/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that there are no specific tax reliefs available for individuals who care for a person with a disability.

However, the carer may be entitled to tax relief under the heading of health expenses in respect of any qualifying health expenses paid by him or her in respect of the other person.

In the absence of the personal details relating to the specific case giving rise to the Deputy's question, it is difficult to state what reliefs the person could claim. If the Deputy would like to provide details of the specific case, the Revenue Commissioners will examine the matter and furnish a report directly to the Deputy.