Relief in respect of persons taking charge of children A relief of £3,000 (2012/13: £2,632) is given to man who is not entitled to a deduction for a spouse, or to a woman in respect of whom no man is entitled to claim such a deduction*, who has the custody of, and maintains during the year of assessment, an unmarried child for whom a deduction in respect of child allowance is available. This only applies if the taxpayer is ordinarily resident In Gibraltar. *This restriction does not apply if the only deduction for a spouse claimed by a man in respect of the (female) taxpayer in question is in relation to alimony or maintenance following divorce, or in relation to payments under a court order or separation agreement. Low income earner’s tax credit Persons on income of less than £10,000 (2012/13 - £9,000) are entitled to an additional allowance so that no tax is payable by such persons. Tapering relief is given to taxpayers whose annual income is between £10,001 and £19,500. Dependent relative relief A relief of £190 (£139 for non-residents) is available to a claimant in respect of a relative of the claimant or of his wife who is incapacitated by old age or infirmity from maintaining herself (if the relative is a widowed mother then whether incapacitated or not), whose income from all sources does not exceed £3,000 (2012/13: £2,812) and who is maintained by the claimant at his own expense. The relief is reduced by the excess of the dependent’s total income from all sources over a certain amount and is restricted if the dependent is not resident in Gibraltar. Deduction for blind person An allowance of £3,000 (2012/13: £627) is available to an individual who proves to the satisfaction of the Commissioner, by producing a certificate signed by a qualified medical practitioner, that he or his wife has effectively lost his or her sight. Disabled Individuals’ Tax Allowance An additional Earned Income Allowance effectively exempts persons in employment from tax, if they are recipients of Disability Allowance paid by the Department of Social Security.
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