Noel Ahern
Ceist:80 Mr. N. Ahern asked the Minister for Finance if fees paid for a drug detox programme to a centre (details supplied) in Dublin qualify for tax relief as medical expenses. [19246/97]
Written Answers. - Tax Relief.
I am informed by the Revenue Commissioners that fees paid in respect of the type of treatment referred to by the Deputy are regarded as qualifying expenses for the purposes of section 12 of the Finance Act, 1967. Relief from income tax in respect of such payments is available to qualifying persons, i.e. a taxpayer, his or her spouse and any qualifying dependants.