Vol. 479 No. 2
72 Mr. N. Ahern asked the Minister for Finance if he will give details in relation to the claiming of medical expenses against tax free allowances; if expenses for appliances are provided for; and if the costs for special shoes and callipers which run to approximately £800 or £1,000 per year for a couple who were polio victims as children are allowable. [12944/97]
I am informed by the Revenue Commissioners that tax relief for unreimbursed medical or dental expenses incurred in a tax year may be claimed after the end of the tax year on forms Med. 1, medical and Med 2, dental. The claimant must bear the first £100 of any medical expenses incurred in any tax year in respect of an individual. If the claim is in respect of two or more persons the claimant must bear the first £200.
Relief is available in respect of the cost of the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a doctor or other person who is a practitioner for the purposes of section 12 of the Finance Act, 1967.
The purchase of callipers is regarded as an allowable medical expense whereas the cost of special shoes is not so regarded.
