Noel Ahern
Question:114 Mr. N. Ahern asked the Minister for Finance if the cost of purchasing a TENS physiotherapy machine can be reclaimed against tax and medical expenses. [17084/99]
Written Answers. - Tax Reliefs.
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 medical expenses. These include the cost of medical appliances which help prevent, diagnose, alleviate or treat an ailment, injury, infirmity, defect or disability and are used on the advice of a practitioner, for example, a medical doctor.
I am further informed that the appliance referred to by the Deputy, the TENS physiotherapy machine, is not currently considered to be a medical appliance for the purposes of section 469 but, if it is shown to the satisfaction of the Revenue Commissioners that the appliance is effective in helping to prevent, diagnose, alleviate or treat an ailment, injury, infirmity, defect or disability, tax relief would be allowed provided the appliance is used on the advice of a practitioner.
As is the case with medical expenses generally, tax relief in respect of the cost of medical appliances is only allowable where the expense incurred is not recoverable from any public or local authority or under any contract of insurance.
The Deputy may also wish to note that under the VAT (Refund of Tax) (No. 15) Order 1981 it is possible for individuals to obtain repayments of VAT expended on certain aids and appliances which assist persons with a disability overcome that disability. For example, walk-in baths, lifting seats and chairs, hoists and lifters and stair lifts, designed for persons with a disability, as well as iron lungs and kidney machines, can qualify for relief. The physiotherapy machine in question may, therefore, qualify for a refund of VAT. However, the operation of this scheme is a matter for the Revenue Commissioners and before the person purchases this machine he or she should contact the VAT (unregistered) refunds section, Office of the Revenue Commissioners, Government Buildings, Kilrush Road, Ennis, County Clare, telephone number 1890 202033 (local)