Taxes Consolidation Act 1997 section 478

Relief for payments made by certain persons in respect of alarm systems

Section 478 provides an income tax relief for expenditure on the provision or installation of a home alarm system for a person aged 65 or over who lives alone.

• Relief is available where an alarm system is provided or installed in the sole or main residence of a qualifying individual (someone aged 65 or over who lives alone for most of the year of assessment).
• The relief is given as a reduction in income tax equal to the standard rate applied to the qualifying expenditure, capped at €1,015.79 of expenditure, and cannot reduce the tax bill below nil.
• The claim can be made either by the qualifying individual personally or by a relative (including a relation by marriage or a person for whom the individual is or was legal guardian).
• Qualifying expenditure must be incurred between 23 January 1996 and 5 April 1998, and excludes repair, maintenance or monitoring costs.