Sean Fleming
Question:266 Mr. Fleming asked the Minister for Finance if tax relief can be claimed on expenditure on in vitro fertilisation as part of the medical expenses claimable by a PAYE taxpayer. [11334/04]
View answerTuesday, 27 April 2004
Questions (207)
Written answers
In accordance with the provisions of section 469 of the Taxes Consolidation Act 1997, tax relief may be claimed on certain unreimbursed medical expenses incurred by a taxpayer and his or her qualifying dependants. For the purposes of the relief, in vitro fertilisation is regarded as treatment in respect of infertility and tax relief may be claimed on expenses incurred in respect of such treatment provided it is obtained in a hospital approved for the purposes of the tax relief. Where such treatment is obtainable only outside the State, reasonable expenses of travelling and accommodation for the patient may be allowed. A full list of approved hospitals is available on the Revenue Commissioners website, www.revenue.ie, as is a full explanatory leaflet on the tax relief relating to health expenses.