Written answers
Wednesday, 25 February 2009
Department of Finance
Tax Collection
11:00 pm
Seán Sherlock (Cork East, Labour)
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Question 130: To ask the Minister for Finance if home carer's tax credit will be applied to the income of a person (details supplied) in County Cork; if so, the way this can be secured; and if he will make a statement on the matter. [7845/09]
Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been informed by the Revenue Commissioners that a spouse is not a dependent person for the purpose of claiming the Home Carer's Tax Credit. Accordingly the person in question does not qualify for the relief.
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