Dáil Éireann Debate, Thursday - 17 October 2013
73. Deputy Michael McCarthy asked the Minister for Finance the process by which a hospital/ clinic may be placed on the approved list of institutions for the purpose of claiming health or medical expenses relief; specifically if due consideration will be given to the addition of a facility (details supplied); and if he will make a statement on the matter. [43996/13]
View answerThis PQ appears to be a follow up to PQ 32144/13 wherein we explained that a hospital had to be approved by the Minister for Finance in consultation with the Minister for Health. 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. In accordance with the consultation requirements of section 469 of the Taxes Consolidation Act 1997, officials from my Department have commenced a consultation process with the Department of Health in connection with this request. The process may take up to twelve weeks to conclude and my officials will contact the Deputy once a decision has been reached.
