Thursday, 14 June 2018

Questions (70, 71, 72)

Róisín Shortall

Question:

70. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on health expenses; the number of persons and tax units in receipt of the relief; the number of claims that were investigated; the number of claims that were disallowed in each of the past five years, in tabular form; and if he will make a statement on the matter. [26130/18]

View answer

Róisín Shortall

Question:

71. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on nursing home expenses; the number of persons and tax units in receipt of the relief in each of the past five years, in tabular form; and if he will make a statement on the matter. [26131/18]

View answer

Róisín Shortall

Question:

72. Deputy Róisín Shortall asked the Minister for Finance the amount of tax relief claimed on the cost of employing a home carer; the number of persons and tax units in receipt of the relief in each of the past five years, in tabular form; and if he will make a statement on the matter. [26132/18]

View answer

Written answers (Question to Finance)

I propose to take Questions Nos. 70, 71 and 72 together.

I am advised by Revenue that the Cost of Tax Expenditures Table is available on the Revenue Statistics webpage at this link.

This sets out, in tabular form, data on a wide range of reliefs, credits and allowances including person taking care of incapacitated taxpayer, health expenses and nursing home related health expenses. The information is available up to 2015, the latest year for which data is currently available. The number of claimants included in the data is based on taxpayer units. However it is important to note that in the case of jointly assessed persons, for example in a marriage or civil partnership, the information is recorded as one unit. As a consequence it is not possible to provide the Deputy with the exact number of individuals that are in receipt of these reliefs.

In relation to Question 26130/18, the following table sets out the number of PAYE health expenses claims that were reviewed and disapproved from 2013 to 2017. Revenue has advised me that to include the same information in respect of self-assessed cases would require a very significant manual review of records, which is not feasible to undertake. I am also advised that the information provided in the table shows the position up to 11 December 2017.

Year

No. of Claims Reviewed

Value of Claims

No. of Claims Disapproved

Amount Disallowed

2013

7,945

€3,798,200

1,340

€908,992

2014

5,859

€2,770,178

1,092

€747,832

2015

6,132

€2,766,510

1,052

€699,290

2016

7,326

€3,038,810

1,221

€785,490

2017 (11 Dec)

8,641

€4,583,867

1,374

€1,102,720

Total

35,903

€16,957,565

6,079

€4,244,324