Joan Burton
Question:392 Ms Burton asked the Minister for Finance if there are special entitlements in the tax system for people who are profoundly deaf in recognition of the additional costs which they have to bear. [21159/03]
Written Answers. - Tax Relief.
There is no specific tax credit or relief available to an individual on account of profound deafness. Under section 469 of the Taxes Consolidation Act 1997 tax relief is available for various defined health expenses. An individual in his or her own right, or the parents or guardian of a profoundly deaf child, may claim tax relief for certain medical expenses incurred including doctors' and consultants' fees, and expenses incurred for the provision of a hearing aid supplied on the advice of a medical practitioner as defined under the Act. The parents or guardians of a profoundly deaf child may also make a claim for costs incurred for speech and language therapy carried out by a speech and language therapist.
Medical expenses are only allowable for tax relief purposes where they are not otherwise recoverable from any public or local authority or under any contract of insurance. Additionally, only expenses in excess of €125 per annum for an individual and €250 per annum for a married couple or a family are allowable for the purposes of section 469. Relief for medical expenses is available at the taxpayer's marginal rate of tax.
With regard to disability generally, the parent or guardian of a child who is certified medically as being permanently incapacitated from maintaining himself or herself may claim and receive the incapacitated child tax credit –€500 for the current year.