Vol. 503 No. 3
307 Mr. N. Ahern asked the Minister for Finance the entitlement to tax relief for PAYE taxpayers against medical expenses; and if this extends to consultants fees, general practitioner fees, prescription and appliance fees and dentist fees; if he will extend the scheme to cover all medical charges; and if he will make a statement on the matter. [10181/99]
Section 469 of the Taxes Consolidation Act, 1997 provides for tax relief in respect of various defined health expenses. The cost of the services of a consultant, services of a general practitioner, and non-routine dental treatment qualify for tax relief. In addition, the cost of drugs and medicines prescribed by a practitioner and the cost of any medical, surgical, dental or nursing appliance used on the advice of a practitioner are allowable.
Health expenses are only allowable for tax relief purposes where they are not otherwise recoverable from any public or local authority or under any contract of insurance or by means of compensation or otherwise. Furthermore, only expenses in excess of £100 for an individual and £200 for a married couple are allowable for the purposes of section 469.
I have no plans at present to extend the relief to cover any other charges.
