John McGuinness
Question:74 Mr. McGuinness asked the Minister for Finance if his Department has received a MED 1 form from a person (details supplied) in County Kilkenny for the period ending 1998; and if a decision has been made. [14177/99]
Written Answers. - Tax Relief.
I am informed by the Revenue Commissioners that the inspector of taxes received a letter from the tax payer on 21 May 1998 in which she said that she wished to claim tax relief for medical expenses she had incurred in connection with her daughter's illness. The inspector sent a MED 1 form to the taxpayer for completion.
The taxpayer subsequently telephoned the inspector and told him that she was a medical card holder. She was advised that tax relief is only available for unreimbursed medical expenses and, as she had not incurred qualifying medical expenses, e.g. hospital charges, cost of medicines etc., on behalf of her daughter, the question of tax relief did not arise.
The taxpayer did not return the MED 1 form to the inspector.
The taxpayer may be entitled to claim tax relief of ancillary expenses she incurred in connection with her daughter's treatment, for example, the cost of travel to and from hospital in Dublin. The inspector has sent a new MED 1 form to the taxpayer for completion. On receipt of the completed documentation, the inspector will review the taxpayer's affairs for the 1997-98 tax year and make any refund which may be due.