asked the Minister for Finance if he will take steps to permit necessary expenses actually incurred for medical treatment to be deducted before ascertaining a person's liability for income tax.
Ceisteanna—Questions. Oral Answers. - Income Tax: Deduction of Medical Expenses.
8.
Mr. Ryan
The answer is in the negative. I would, however, draw the Deputy's attention to the provisions of Section 4 of the Finance Act, 1955, which allows relief in respect of insurance against medical, surgical or nursing expenses (including the cost of maintenance at a hospital etc.) arising out of sickness or accident.
Can the Minister say if that is in respect of the contributions of those who participate in the voluntary insurance scheme?
I think it goes further than that.
The Minister will appreciate that there are others in the middle income group who can incur heavy medical expenses and who can get no relief in income tax.