Dáil Éireann Debate, Tuesday - 23 January 2024
215. Deputy Richard Bruton asked the Minister for Finance if he will indicate the total value of claims for the refund of income tax on out-of-pocket medical expenses and if he has made any estimate of the likely underclaiming of such eligible expenses. [2690/24]
View answerI am advised by Revenue that the estimated value of claims for qualifying Health Expenses, broken down by year for 2004-2021, the latest year for which fully analysed data are available, is included in the ‘Cost of Tax Expenditures’ publication, which is available on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. The data are further broken down in this publication between ‘Health Expenses (Excluding Nursing Homes)’ and ‘Health Expenses (Nursing Homes Only)’, by year for 2009-2021, the most recent year for which data is available. In 2021, there were 571,800 claims for tax relief for health expenses, with a cost of €208.2 million.
I am further advised that there are no data available to Revenue in respect of the number of people who may be entitled to claim tax relief for health expenses but who have not made a claim, either for prior years or the current year.
Further information on tax relief for health expenses can be located on Revenue's website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/index.aspx.
