Noel Ahern
Question:47 Mr. N. Ahern asked the Minister for Finance the assistance, if any, that is available from his Department through income tax relief for families that have large expenses from treating myalgic encephalomyelitis. [14453/96]
Vol. 467 No. 7
47 Mr. N. Ahern asked the Minister for Finance the assistance, if any, that is available from his Department through income tax relief for families that have large expenses from treating myalgic encephalomyelitis. [14453/96]
I am informed by the Revenue Commissioners that, under section 12, Finance Act, 1967, an individual who defrays health expenses incurred on the provision of health care in respect of himself, his wife or dependants is entitled to tax relief in respect of those expenses not reimbursed under a contract of insurance — e.g. by the VHI — from my public or local authority or by way of compensation or otherwise.