Dáil Éireann Debate, Tuesday - 9 December 2014
179. Deputy Mary Mitchell O'Connor asked the Minister for Finance the reason if a person is referred by a general practitioner to another medical professional for counselling and acupuncture, who is a member of a recognised body of therapists, that this is not allowable for tax; and if he will make a statement on the matter. [47147/14]
View answerTax relief in respect of health expenses is allowed in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997. In order to qualify for relief, an individual must show that he or she has incurred "health expenses" for the provision of "health care". For the purposes of section 469, "health care" means "the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability", and "health expenses" includes the cost of treatment necessarily incurred in connection with the services of a "practitioner". A "practitioner" is defined as a person who is
1. registered in the register established under section 43 of the Medical Practitioners Act 2007, or
2. registered in the register established under section 26 of the Dentists Act 1985.
I am advised by the Revenue Commissioners that in the case in question, relief could not be allowed under section 469 because the counsellor/psychotherapist and acupuncturist who provided the services to the taxpayer are not so registered.
Further information in relation to medical expenses relief can be found on the Revenue website at http://www.revenue.ie/en/tax/it/leaflets/it6.html.
