asked the Minister for Finance if expenditure on hearing aids/aural appliances by persons (details supplied) in County Wexford, to the amount of £950, is a tax allowable expense.
Written Answers. - Expenditure on Hearing Aids.
63.
The Revenue Commissioners have advised me that a claim for tax relief in respect of the expenditure referred to in the question has not been lodged by the taxpayer. On receipt of a claim by the inspector of taxes, the question of allowing relief will be considered.
Generally speaking, expenditure incurred on hearing aids and aural appliances if prescribed by a medical practitioner would qualify for relief under Section 12 of the Finance Act, 1967.