Noel Ahern
Question:112 Mr. N. Ahern asked the Minister for Health and Children if tax relief or other assistance can be provided in the case of a person (details supplied) in Dublin 11. [2652/01]
Written Answers. - Tax Reliefs.
In relation to tax relief for medical expenses, my colleague, the Minister for Finance, has advised me that under section 469 of the Taxes Consolidation Act, 1997, tax relief is available in respect of certain non-routine unreimbursable medical expenses in excess of £100 for a single person or £200 for a married couple or family in a tax year. The relief is allowed at the taxpayer's marginal rate of tax.
In the current tax year, in order for a taxpayer to claim medical expenses on behalf of a parent, he/she must be in receipt of the dependent relative allowance on behalf of that relative. From 6 April 2001, however, this restriction will be abolished and a taxpayer will be able to claim medical expenses relief in respect of costs incurred on behalf of his/her parent. The taxpayer can make a claim to the inspector of taxes for relief provided the amount has not been recouped through a health board, insurance body or by any other such method.
Under arrangements for public hospital services introduced in June 1991, on foot of the Health (Amendment) Act, 1991, everyone, regardless of income is entitled to public hospital and public consultant services subject only to modest statutory charges, from which medical card holders are exempt. Alternatively, one can opt to be the private patient of both the consultant and the hospital. Private patients are liable for the appropriate accommodation charges and consultants fees in addition to the statutory charges.
The requirement that patients make an explicit choice between public and private care was recommended by the Commission on Health Funding on the grounds of equity since, under the previous system, it was possible that some public patients of the hospital could receive preferential treatment over other public patients by virtue of either being private to the consultant or by obtaining a private bed. However, I have asked the Eastern Regional Health Authority to examine the circumstances of the case and to establish whether they can assist this person towards the payment of costs.