John Cregan
Question:59 Mr. Cregan asked the Minister for Finance if expenses of new spectacles will be allowed tax relief under MED1 medical expenses. [19685/02]
Written Answers. - Health Expenses Relief Scheme.
The health expenses relief scheme provides tax relief for a range of medical expenses subject to an annual de minimis amount of €125 in the case of an individual or €250 in the case of a family, including any dependent relatives. Routine ophthalmic treatment is specifically excluded from the terms of the relief and is defined in the legislation as “sight testing and advice as to the use of spectacles or contact lenses and the provision and repairing of spectacles or contact lenses.” This exclusion has been in place since the relief was first provided for in legislation in 1967. I have no plans at this time to extend medical expenses relief as suggested by the Deputy.