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Dáil Éireann díospóireacht -
Tuesday, 23 May 1995

Vol. 453 No. 3

Written Answers. - Tax Refund Scheme.

Helen Keogh

Ceist:

76 Ms Keogh asked the Minister for Finance if his attention has been drawn to the fact that vaccines do not qualify for the tax refund scheme; and if he will make a statement on the matter. [9369/95]

I have been advised by the Revenue Commissioners that relief from income tax is available under section 12 of the Finance Act, 1967, in respect of the cost of drugs and medicines prescribed by a qualifying practitioner, which has not been reimbursed by any public or local authority, any policy of insurance or otherwise. If the Deputy has a particular case in mind she should submit the relevant details and the matter will be investigated.

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