| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2/66 |
Decided: 6 May, 1966 |
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Personal deductions - dependents' allowance - article 22(1)(c), Income Tax Act, since repealed
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Appellant claimed that he should have been granted a dependent's allowance in respect of his father whom he maintained. Though it was agreed that his father's income exceeded the limit set at law for one to qualify for a dependent's allowance, such allowance was lower than a personal allowance granted to a single person, let alone a married one.
Strictly in terms of the sub-article quoted above, the deduction is allowed with the proviso that the dependent is not "a person in respect of whom another individual is entitled to a deduction under the provisions of the Act". The Board agreed with Revenue's interpretation that the words "entitled to a deduction" cannot be construed to mean that the individual would have benefited from the dependent's allowance but that he is entitled to the deduction, that is, that his income up to that particular amount would not be chargeable to tax.
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