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Tax Reliefs Application

Dáil Éireann Debate, Tuesday - 16 July 2013

Tuesday, 16 July 2013

Questions (179, 256, 257, 278, 282)

Jerry Buttimer

Question:

179. Deputy Jerry Buttimer asked the Minister for Finance if he will consider facilitating tax relief on physiotherapy expenses without the requirement of a referral from a general practitioner; and if he will make a statement on the matter. [34190/13]

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Eoghan Murphy

Question:

256. Deputy Eoghan Murphy asked the Minister for Finance his plans to meet representatives of the Irish society of Chartered Physiotherapists to discuss amending section 469 of the Taxes Consolidation Act 1997. [34724/13]

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Michael Healy-Rae

Question:

257. Deputy Michael Healy-Rae asked the Minister for Finance if an amendment will be made to the Taxes Consolidation Act 1997 to return to the situation where patients would be allowed to claim reimbursement for physiotherapy expenses when they self-referred; and if he will make a statement on the matter. [34726/13]

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Dominic Hannigan

Question:

278. Deputy Dominic Hannigan asked the Minister for Finance his plans to amend the Taxes Consolidation Act 1997 to allow patients who attend physiotherapy clinics without referral from a general practitioner or other relevant professional to claim reimbursement through the tax system as was the case prior to 2011; and if he will make a statement on the matter. [35099/13]

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Gerry Adams

Question:

282. Deputy Gerry Adams asked the Minister for Finance if he has given consideration to amending the Taxes Consolidation Act to allow patients to claim reimbursement for physiotherapy expenses when they self-refer; if he has carried out a review of this matter; and if he will make a statement on the matter. [35121/13]

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Written answers

I propose to take Questions Nos. 179, 256, 257, 278 and 282 together.

Income tax relief in respect of health expenses is allowable in accordance with section 469 of the Taxes Consolidation Act 1997. This legislation provides for tax relief for health expenses incurred in the provision of health care. Health care is defined for the purposes of that legislation as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability and includes care received by a woman in respect of pregnancy. Health care does not include routine ophthalmic or dental treatment.

The section provides that tax relief must be either for the costs of the services of a practitioner, defined as a person registered on the register established under the Medical Practitioners Act 2007, or diagnostic procedures carried out on the advice of a practitioner, which includes “physiotherapy or similar treatment prescribed by a practitioner”. Eligibility for tax relief is limited to expenses relating to treatment considered necessary and appropriate by a qualified practitioner.

Section 469 of the Taxes Consolidation Act 1997 consolidated all previous legislation pertaining to relief for health expenses, in particular section 12 of Finance Act 1967 which introduced the relief in the first instance. That section also required that physiotherapy or similar treatment be prescribed by a practitioner before qualifying for relief. This requirement has, therefore, been part of the qualifying criteria since the introduction of relief for health expenses and I am advised by the Revenue Commissioners that guidance and instructions to staff have remained unchanged in this regard.

This issue was raised during the debates in the Seanad on Finance Bill 2013, during which I agreed to re-examine the matter during the course of this year.

My officials are currently in the process of examining the issue and have requested additional information from the Irish Society of Chartered Physiotherapists to assist them in the examination of the matter. To date, the additional information sought has not been provided.

Furthermore, I am advised that the Irish Society of Chartered Physiotherapists recently met with the Minister for Health, Dr. James Reilly T.D., on this issue and I am currently awaiting his views on the issue.

When the analysis is completed and the findings are presented to me, I will make any necessary decision in the context of Finance (No. 2) Bill 2013.

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