Finance Act, 1969

Employed person taking care of incapacitated individual.

3.—(1) Subject to the provisions of this section, an individual who, in the manner prescribed by the Income Tax Acts makes a claim in that behalf, makes a return in the prescribed form of his total income and proves—

(a) (i) that, throughout the year of assessment, he was totally incapacitated by physical or mental infirmity, or

(ii) that, being a married man, his wife was, throughout the year of assessment, totally incapacitated by physical or mental infirmity, and

(b) that for the year of assessment he has employed a person for the purpose of having the care of the person (being the individual or his wife) who is so incapacitated,

shall, in computing the amount of his taxable income, be entitled to have a deduction of £100 made from his assessable income.

(2) No more than one deduction shall be allowed under this section to any claimant for any year.

(3) (a) The provisions of sections 146 and 149 of the Income Tax Act, 1967 , shall apply to a deduction under this section as they apply to any allowance, deduction or relief under sections 134 to 145 of that Act.

(b) The provisions of Schedule 4 to the Income Tax Act, 1967 , and of paragraph IX of Schedule 18 to that Act shall, with any necessary modifications, apply in relation to a deduction under this section.

(4) Where for any year of assessment a deduction is allowed to an individual under this section in respect of an employed person, the individual shall not be entitled to a deduction in respect of that person under section 141 or 142 of the Income Tax Act, 1967 .

(5) Section 153 (1) (d) of the Income Tax Act, 1967 , is hereby amended by the insertion after “1967” of “, and section 3 of the Finance Act, 1969,”.

(6) Section 193 of the Income Tax Act, 1967 , is hereby amended—

(a) by the insertion in subsection (2) after paragraph (c) of the following paragraph:

“(cc) so far as it flows from relief under section 3 of the Finance Act, 1969, in the proportions in which they bear the cost of employing the person in respect of whom the relief is given,”; and

(b) by the addition at the end of subsection (6) of “or under section 3 of the Finance Act, 1969”.

(7) Section 497 of the Income Tax Act, 1967 , is hereby amended by the insertion after “sections 138 to 143” of “or under section 3 of the Finance Act, 1969,”.

(8) Section 523 of the Income Tax Act, 1967 , is hereby amended—

(a) by the substitution in subsection (1) (a) of “, 142 and section 3 of the Finance Act, 1969” for “and 142”; and

(b) by the addition at the end of subsection (3) (b) (i) of “and by treating any amount included in a deduction under the said paragraph (a) in respect of relief under section 3 of the Finance Act, 1969, as reducing the income of the husband or the wife according as he or she bears the cost of employing the person in respect of whom the relief is given”.