Vol. 502 No. 3
307 Mr. N. Ahern asked the Minister for Finance if charges for an in-house or mobile oxygen machine, ESB charges on these machines, general practitioner charges, drugs cost subsidisation and hospital stay charges are eligible for tax relief as medical expenses; and if a report can be made on the matter. [8446/99]
I am informed by the Revenue Commissioners that section 469 of the Taxes Consolidation Act, 1997, allows for tax relief to be given in respect of various defined health expenses. The cost of the services of a general practitioner, the cost of periods of treatment in hospital and the cost of drugs or medicines supplies by a practitioner would be allowable for the purposes of section 469. With regard to oxygen machines used on the advice of a practitioner, the costs involved in renting and operating them would, in general, be allowable. The full extent of the costs allowable would depend on the individual case.
