Séamus Kirk (Louth, Fianna Fail)
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To ask the Minister for Finance if he will consider extending tax breaks for philanthropists who will make capital investment to particular health projects; and if he will make a statement on the matter. [51134/12]

Michael Noonan (Limerick City, Fine Gael)
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Section 848A of the Taxes Consolidation Act 1997 provides for a scheme of tax relief for donations to eligible charities and other approved bodies. An “eligible charity” means any charity which is authorised in writing by the Revenue Commissioners for the purposes of this scheme. An authorisation will not issue unless the applicant charity:

- is a body of persons or trust established for charitable purposes only, and

- applies its income for charitable purposes only, and - has been granted exemption from tax (i.e. assigned a Charity (CHY) number) by the Revenue Commissioners for a period of not less than two years prior to the date of application for authorisation.

Therefore, provided the investment made by a philanthropist is made in the form of a donation to a body that holds charitable tax exemption, it would already qualify for tax relief.

Michael Healy-Rae (Kerry South, Independent)
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To ask the Minister for Finance if he will increase the tax relief allowance for home care services to ensure that home care remains a financially viable alternative to residential/hospital care for more demanding cases (details supplied); and if he will make a statement on the matter. [51500/12]

Michael Noonan (Limerick City, Fine Gael)
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It is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. The Deputy will be aware that tax relief is already available at the taxpayers’ marginal rate in respect of the cost of employing a person (including a person whose services are provided by or through an agency) to take care of either a family member who is totally incapacitated by reason of physical or mental infirmity or a relative who is totally incapacitated by reason of physical or mental infirmity. Relative in this context includes a relation by marriage or civil partnership and includes an individual in respect of whom the claimant is or was the legal guardian.

Tax relief may be claimed on the lower of the actual cost incurred in employing the carer or €50,000.

To extend the definition of incapacitation to include old age would not comply with the stipulation that an individual must be totally incapacitated by reason of physical or mental infirmity. Old age does not necessarily mean infirmity, as many elderly people live active and healthy lives. If an elderly person has an illness or is incapacitated, then they would be eligible individuals for the purposes of this tax relief.

I would point out that the Revenue Commissioners indicated in Tax Brief No. 65 of 2006 that services provided 'by or through an agency' includes services provided by or through the Alzheimer's Society of Ireland and Home Instead Senior Care.