Vol. 540 No. 3
120 Mr. N. Ahern asked the Minister for Finance if, further to Parliamentary Question No. 86 of 31 May 2001, the provisions in the Finance Act, 2001, will allow for medical expenses which were caused or raised in the past two years to be claimed in the current year. [20589/01]
Section 8 of the Finance Act, 2001, amended certain provisions of the Taxes Consolidation Act in relation to tax relief for health expenses. The amendments are effective from 6 April 2001 and do not have retrospective effect.
It is not possible to claim tax relief for a dependent relative in respect of unreimbursed health expenses incurred before 6 April 2001, unless the claimant has been allowed the dependent relative tax allowance for the individual in question. The removal, by section 8 of the Finance Act, 2001, of the requirement that the claimant must have the dependent relative allowance for the dependent relative applies to health expenses incurred on or after 6 April 2001.
If a taxpayer was eligible for the dependent relative tax allowance in years prior to 6 April 2001, health expenses incurred in respect of the dependent relative in those years would, subject to compliance with all relevant conditions, be eligible for tax relief.
