Dáil Éireann Debate, Thursday - 15 June 2023
185. Deputy Jackie Cahill asked the Minister for Finance if an individual who paid €750 in private healthcare for a minor medical procedure can claim this payment back against their taxes; and if he will make a statement on the matter. [28961/23]
View answerI am informed by Revenue that section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of health expenses incurred for the provision of health care.
Section 469 defines health care as the prevention, diagnosis, alleviation or treatment of an ailment, an injury, an infirmity, a defect or a disability.
For the purposes of tax relief health expenses are expenses in respect of the provision of health care and may include the following:
• doctors’ and consultants’ fees;
• diagnostic procedures carried out on the advice of a practitioner;
• maintenance or treatment in a hospital or nursing home 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; and
• drugs or medicines prescribed by a practitioner.
A practitioner is defined in the section as "any person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or
• 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".
Taxpayers in receipt of PAYE income can claim relief on their health expenses in one of the following ways:
• in-year, using the Real-Time Credit facility; or
• after the end of the year, by completing an Income Tax Return.
Income tax registered customers can claim the tax relief on their Form 11 annual tax return.
Based on the limited information provided it is not clear if the required conditions for tax relief are met.
Depending on the individual's circumstances and provided the relevant conditions for the tax relief are met, an individual may be entitled to recoup some element of the cost of a procedure, if covered by private health insurance. In such circumstances, it would be the excess not recouped from the insurance provider that would qualify for tax relief.
Detailed guidance on qualifying health expenses (to include the claims process) is available on Revenue’s website, available at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
