Billy Kelleher (Cork North Central, Fianna Fail)
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To ask the Minister for Finance the total tax relief on the cost on employing a carer in 2011 or the latest year available; the number who currently benefit from tax relief on the cost of employing a carer; and if he will make a statement on the matter. [43202/12]

Michael Noonan (Limerick City, Fine Gael)
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The most recent year for which detailed information is available on the number of taxpayers availing of income tax relief in respect of employing a person to take care of an incapacitated individual is for income tax year 2010. In that year an estimated 1,620 taxpayers benefited from the relief at an estimated cost to the Exchequer of €6.9 million.

The numbers availing represent income earners who were in a position to absorb at least some of the tax relief and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax reliefs were sufficient to reduce their liability to tax to nil without reference to the specific relief. The numbers availing are rounded to the nearest hundred as appropriate.

A married couple that have elected or have been deemed to have elected for joint assessment is counted as one taxpayer.