Ned O'Keeffe
Question:120 Mr. N. O’Keeffe asked the Minister for Finance if a nursing home (details supplied) in County Cork will be approved for income tax relief on health expenses. [30773/04]
View answerThursday, 25 November 2004
Questions (122)
Written answers
Section 469 of the Taxes Consolidation Act 1997 provides for tax relief on the cost of maintenance or treatment in any hospital, nursing home, maternity home or other institution approved of by the Minister for Finance after consultation with the Minister for Health and Children. Following such consultations, the nursing home has now been approved for the purposes of the application of section 469. Costs incurred since 28 October 2003 in respect of maintenance in the nursing home in question qualify for tax relief, subject to the standard conditions for qualifying for that relief. I am informed by the Revenue Commissioners that, as regards the individual in respect of whom details have been supplied, the local Revenue office will re-examine that person's claim in the light of foregoing.