Dáil Éireann debate -
Tuesday, 14 Mar 1995

Vol. 450 No. 6

Written Answers. - Tax Relief on Medical Expenses.

Seán Haughey

Question:

64 Mr. Haughey asked the Minister for Finance if a subscriber to the VHI who can claim up to £10 per visit in relation to practitioner fees and up to £30 per consultation in relation to specialist consultations can have these same medical expenses deemed tax allowable in circumstances where they exceed £300 per family; and if so, if this allowance relates only to the additional expenses beyond that which can be claimed from the VHI. [5408/95]

Minister for Finance (Mr. Quinn)

I have been advised by the Revenue Commissioners that relief from income tax may be claimed on the medical expenses specified, to the extent that (a) they are not reimbursed by any public or local authority e.g. health boards, or under any policy of insurance or otherwise and (b) they exceed the statutory minimum amounts of £100 per annum for any one individual or £200 per annum for the individual and his dependants.