Dáil Éireann Debate, Thursday - 30 September 2004
98 Cecilia Keaveney asked the Minister for Finance if relief is available for a person (details supplied) who has treatment carried out in Northern Ireland; and if he will make a statement on the matter. [23020/04]
Amharc ar fhreagraTax relief is available under the heading of health expenses, on certain qualifying dental expenses as set out below. Qualifying expenses include those in respect of orthodontic treatment. However, the relief is only available against tax which is actually paid in the State and only to the extent that tax has been paid. For example, if a person makes a claim for relief for net health expenses of €800 but has only paid €400 in tax in the year to which the claim relates, then the extent of the tax relief in respect of the claim can be no more than €400.
In addition, the person must bear the first €125 of expenses in any one year himself or herself or the first €250 if claiming relief in respect of two or more persons.
In accordance with the legislation — section 469 of the Taxes Consolidation Act 1997 — relief may be claimed in respect of treatment obtained outside the State provided the practitioner who carried out the treatment is entitled under the laws of the country in which the care is provided to practise medicine or dentistry there.
The relief may be claimed by an individual in respect of expenditure incurred on his or her own behalf or on behalf of his or her dependants. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for the year of the claim.
To claim tax relief in respect of dental work the individual should submit to his or her tax office a completed health expenses claim form, known as Form Med 1, this is to be completed by the individual making the tax claim. In addition, a completed Form Med 2 is to be completed by the dentist who carried out the dental work.
As with all health expenses claims, tax relief cannot be claimed in respect of any expenditure which has been or will be reimbursed to the individual or where a compensation payment has been or will be made in respect of such expenditure.
Routine dental care does not qualify for tax relief, that is, tax relief is not available for the cost of scaling, extraction and filling of teeth and the provision and repair of artificial teeth and dentures.
The following specialised dental treatments qualify for tax relief:
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Description |
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Bridgework |
Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge. |
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Crowns |
These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue |
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Tip replacing |
This is regarded as a crown where a large part of the tooth needs to be replaced and the replacement is made outside the mouth |
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Veneers/Rembrandt Type Etched Fillings |
These are a form of crown |
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Endodontics — Root Canal Treatment: |
This involves the filling of the nerve canal and not the filling of teeth |
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Gold Inlays |
These are a smaller version of a gold crown. (Only allowable if fabricated outside the mouth). |
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Gold Posts |
These are inserts in the nerve canal of a tooth, to hold a crown |
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Orthodontic Treatment |
This involves the provision of braces and similar treatments |
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Periodontal Treatment |
Root Planing — a treatment of periodontal (gum) disease. · |
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Curettage and Debridement — part of root planing. |
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Gum flaps — a gum treatment. |
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Chrome Cobalt Splint — if used in connection with periodontal treatment. (If it contains teeth, relief is not allowable). |
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Dental implants following treatment of periodontal (gum) disease, which included bone grafting and bone augmentation. |
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Surgical Extraction of Impacted Wisdom Teeth |
Relief is allowable when undertaken in a hospital, or by a dentist in a dental surgery. Certification from the hospital/dentist will be required to obtain tax relief. The removal of teeth in any other circumstances does not qualify. |
Further information regarding tax relief under the heading of health expenses is available on the Revenue website at www.revenue.ie.
