Brian Stanley (Laois-Offaly, Sinn Fein)
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86. To ask the Minister for Finance the incentives by way of tax that are currently available to those who provide home nursing. [38709/15]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy is referring to tax relief in respect of the cost of employing a person to take care of an incapacitated individual.  I am advised by the Revenue Commissioners that Section 467 of the Taxes Consolidation Act 1997 provides tax relief for an individual 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 a family member or relative who is totally incapacitated by reason of physical or mental infirmity. Tax relief, at the individual's marginal rate of tax, may be claimed on the actual cost incurred in employing a carer up to a maximum cost of €75,000 for 2015 and subsequent years, or €50,000 for years up to and including 2014.