Noel Ahern
Question:79 Mr. N. Ahern asked the Minister for Finance the assistance, if any, available to a person requiring a tinnitus masker; if tax relief under medical expenses can be given. [6586/99]
Written Answers. - Tax Reliefs.
I am informed by the Revenue Commissioners that under section 469 of the Taxes Consolidation Act, 1997, 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, for example, by the VHI, or from any public or local authority or by way of compensation or otherwise. The amount which may be claimed is the excess of the cost of the health care over £100 for an individual or, alternatively, the excess of the aggregate cost of health care over £200 for the taxpayer and his dependants.
The expenses for which relief is available include the services of a practitioner; diagnostic procedures carried out on the advice of a practitioner; maintenance or treatment in a hospital; drugs or medicines supplied on the prescription of a practitioner; the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner; physiotherapy, or similar treatment prescribed by a practitioner; orthoptic or similar treatment prescribed by a practitioner; or transport by ambulance.
An application for medical expenses relief in respect of a tinnitus masker would be considered by the Revenue Commissioners in consultation, if necessary, with the Department of Health and Children.