Robert Troy
Question:128. Deputy Robert Troy asked the Minister for Finance if a person (details supplied) can claim tax back on two cataract procedures carried out in a private hospital. [22382/22]
View answerThursday, 5 May 2022
Questions (128)
Written answers
Tax 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" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability. Health expenses include the cost of treatment necessarily incurred in connection with the services of a medical practitioner.
It should be noted that tax relief may be claimed on the cost of qualifying health expenses, and these can be in respect of personal health expenses, those of a family member or any individual’s, as long as you paid for the medical expenses and provided you have paid tax in the relevant year.
I am advised by Revenue that the taxpayer in question was below the entry point to tax and therefore did not have an income tax liability for the tax periods 2018 to 2021 inclusive. Based on the information currently available to Revenue, this is also likely to be the position for 2022. Accordingly, as the individual concerned has not paid tax, they are not able to claim a tax refund on any recent health expenses they may have incurred for the above-mentioned periods.
It is important to point out that tax relief in respect of health expenses or any other applicable tax credit or relief may only be claimed where the person making the claim has paid tax in the relevant period.