Taxes Consolidation Act, 1997
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Employed person taking care of incapacitated individual. [FA69 s3(1), (2) and (4); FA80 s19 and Sch1 PtIII par2; FA96 s3 and Sch1 par2] |
467.—(1) Subject to this section, where an individual for a year of assessment proves— | |
(a) (i) that throughout the year of assessment he or she was totally incapacitated by physical or mental infirmity, or | ||
(ii) that, being an individual who for the relevant year of assessment is assessed to tax in accordance with section 1017 , the individual's spouse was throughout that year totally incapacitated by physical or mental infirmity, and | ||
(b) that for the year of assessment he or she has employed a person for the purpose of having the care of the individual (being the individual or the individual's spouse) who is so incapacitated, | ||
the individual shall, in computing the amount of his or her taxable income, be entitled to have a deduction made from his or her total income of— | ||
(I) £7,500, if the amount ultimately borne by him or her in the year of assessment in employing the employed person is not less than £7,500, or | ||
(II) the amount so borne, if it is less than £7,500. | ||
(2) Not more than one deduction shall be allowed under this section to any claimant for any year of assessment. | ||
(3) 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 465 or 466 . |