Noel Ahern
Question:80 Mr. N. Ahern asked the Minister for Finance if medical bibs, which cost £35 each and are required by people after operations for throat cancer, can be claimed as medical expenses for tax purposes. [8424/00]
Written Answers. - Medical Expenses.
Section 469 of the Taxes Consolidation Act, 1997, provides for tax relief for various defined health expenses. One expense allowed is the cost of an appliance used on the advice of a practitioner. Medical bibs used on the advice of a practitioner would, in general, be considered to be appliances for the purposes of section 469. The full extent of the costs allowable would depend on the individual case.
Medical expenses are allowable for tax relief purposes only where they are not otherwise recoverable from any public or local authority, under any contract of insurance, or by way of compensation. Additionally, only expenses in excess of £100 for an individual or £200 where a claim is made in respect of two or more persons are allowable for the purposes of section 469.