Cecilia Keaveney
Ceist:213 Cecilia Keaveney asked the Minister for Finance if there is a tax relief scheme for elderly people over 65 years of age to install an alarm in their home; and if he will make a statement on the matter. [29996/03]
Written Answers. - Tax Code.
Section 478 of the Taxes Consolidation Act 1997, formerly section 5 of Finance Act 1996, introduced a tax relief in respect of the purchase and/or installation of house alarm systems for persons aged 65 years and over who are living alone. The legislation provided that the tax relief would be available between 23 January 1996 and 5 April 1998. The tax relief was allowed to lapse in part because of the small numbers of claims being submitted. I have no plans at this time to reintroduce the relief.