Vol. 514 No. 5
148 Mr. R. Bruton asked the Minister for Finance if tax relief can be obtained on prescribed medicines, such as quinine, in spite of the fact that the Department of Health and Children has dropped it from the list of medicines for which a health board drugs refund can be obtained. [4743/00]
I am informed by the Revenue Commissioners that tax relief for health expenses is governed by the provisions of section 469 of the Taxes Consolidation Act, 1997. Under section 469, tax relief may be claimed, subject to certain conditions, for "health expenses". Health expenses are defined as expenses in respect of the provision of health care, being expenses representing the cost of, among other things, "drugs or medicines supplied on the prescription of a practitioner". It is the view of the Revenue Commissioners that the cost of any medicines supplied on the prescription of a practitioner, i.e. a medical doctor or a dentist, qualifies for tax relief.
