Home Alarms - Elderly Couple
19/06/1996
Query
Whether the provisions in S 478 TCA 1997 could be extended, by concession, to an elderly married couple, living together.
Decision
Relief may only be allowed to individuals aged 65 and up, who live alone
Income Tax
Section 478, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT 96 1557