THE tax allowance for people aged over 65, living alone and fitting domestic alarms has been extended to relatives who pay for their installation.

The allowance, of up to £800 at the standard rate of tax, was announced in the Budget as a response to increasing number of attacks on elderly people. The new relief will apply in respect of alarms purchased or installed since January 23rd and before April 5th, 1998.

The Bill sets out the manner in which claims can be made and the information required from the claimant. The relief applies to the installation of a new alarm but not the repair or maintenance of an existing one.

Under the legislation, a relief claiming relation can be a direct relation, a relation by marriage, or a legal guardian.