Vol. 454 No. 6
96 Mrs. Geoghegan-Quinn asked the Minister for Finance the reason tax relief is unavailable for maternity expenses except for an exceptional 14 day hospital stay; his views on whether this situation is tolerable from an equality point of view; and if he will make a statement on the matter. [11143/95]
Tax relief for non-reimbursable medical expenses is intended to alleviate the hardship caused to taxpayers by the expense incurred as a result of non-routine non-reimbursable expenditure arising from disability or illness. Section 12 of the Finance Act, 1967, therefore excludes routine maternity care, which is defined as
(i) care which is received by a woman in respect of a pregnancy otherwise than as a patient maintained in a hospital, or
(ii) care which is received by a woman in respect of a pregnancy as a patient maintained in a hospital where the total length of the period or periods during which she is so maintained is not more than 14 days or during the first 14 days of such maintenance where the total length of such period or periods is more than 14 days.
Thus, relief is allowed under the Act for what might be described as non-routine expenditure in connection with a pregnancy, namely expenditure incurred in respect of days as a patient in hospital in excess of 14 days. The days do not have to be consecutive.
The Government is committed to the maintenance of the core element of the medical expenses relief which is designed to alleviate the hardship which could otherwise arise for taxpayers because of unforeseeable costs of medical care incurred as a result of disability or illness. The extension of the relief to cover routine expenses, including the costs of routine maternity care, would go beyond the basic intention of the relief and I have no plans to extend the relief in this way.
