Dáil Éireann Debate, Tuesday - 18 April 2023
396. Deputy Ged Nash asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to allow members of the public claim tax relief for physiotherapy appointments without the need for a doctor's referral; and if he will make a statement on the matter. [17360/23]
View answerThe rationale behind income tax relief for health expenses is broadly intended to provide assistance for significant or exceptional health expenses.
Consistent with this rationale, tax relief in respect of qualifying health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. This section defines "health expenses" as "expenses in respect of the provision of health care including the services of a practitioner".
A practitioner is defined as "any person who is:
1. registered in the register established under section 43 of the Medical Practitioners Act 2007,
2. registered in the register established under section 26 of the Dentists Act, 1985, or,
3. in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
In the case of physiotherapy, relief can only be allowed in circumstances where the practitioner administering the therapy is a qualified practitioner as defined above, or if the treatment has been prescribed by a practitioner.
Treatment by a physiotherapist is dealt with in the same way as other treatments for health purposes in that to obtain relief, the treatment must come within the terms of the section.
I would note that this is a broadly availed of relief. In 2020, the cost of tax relief for health expenses (excluding nursing home expenses) was €146 million and it was availed of by 538,000 claimants. I am satisfied that the current legislation provides sufficient flexibility for expenses that should qualify for tax relief, while providing safeguards for the relief. Accordingly, there are no plans to change these arrangements at this time.
Further details in relation to relief for health expenses are available on the Revenue website:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/what-are-qualifying-expenses.aspx
