Michael McCarthy
Question:271. Deputy Michael McCarthy asked the Minister for Finance if he will review an application for the treatment abroad scheme in respect of a person (details supplied) in County Cork. [32144/13]
View answerTuesday, 2 July 2013
Questions (271)
Written answers
I am informed by the Revenue Commissioners that with regard to claims in respect of tax relief for qualifying health expenses where the relevant health care is obtained outside the State, the following is the current position: -
(a) the health expenses are allowable provided that the practitioner (GP, consultant or dentist) is entitled under the laws of the country in which the care is provided to practise medicine or dentistry there;
(b) the cost of maintenance or treatment in a hospital, nursing home or clinic is allowable provided the expenses are necessarily incurred in association with the services of a practitioner or refer to diagnostic procedures carried out on the advice of a practitioner.
If the claim relates to the years 2007 – 2009 inclusive, the position was that the cost of the services of a practitioner and the cost of maintenance or treatment in a hospital or similar institution approved for the purposes of the relief by the Minister for Finance after consultation with the Minister for Health is allowable.
With regard to the case specified, the claims in respect of 2007 and 2008 relate to a hospital/clinic that has not been approved. Where an individual has availed of the services of a hospital abroad prior to 2009, they may apply to the Minister for Finance to have it placed on the approved list.
Questions Nos. 272 and 273 answered with Question No. 98.
Question No. 274 answered with Question No. 175