21.
Mr. Andrews: asked the Minister for Finance if he will introduce legislation to give income tax relief to those disabled persons who are in full-time gainful employment and who, but for their capacity and willingness to overcome disability, would be a burden on the State.
Mr. Haughey: The answer is in the negative. I regret that it would not be feasible to depart from the principle that income tax law must have regard only to the amount of income earned.
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