Dáil Éireann Debate, Wednesday - 10 February 2010
148 Deputy Róisín Shortall asked the Minister for Finance if a person with a long-term illness can claim tax relief associated with travel to and from hospital appointments in lieu of a free taxi or if the Health Service Executive or the hospital concerned will provide ambulance services. [7221/10]
Amharc ar fhreagraSection 469 of the Taxes Consolidation Act 1997 specifically provides that tax relief for health expenses is allowable for the cost of transport by ambulance. Travelling expenses within the State other than transport by ambulance are not normally regarded as allowable health expenses. However, Revenue, in their published leaflet on health expenses relief (IT6), have stated that where regular continuing treatment or consultation is required and the patient has to travel long distances, tax relief for the travelling expenses may be granted; but in this regard it is not the intention that tax relief would be granted for minor local travelling expenses or occasional travelling, for example, to undergo an operation. If a taxpayer has any doubt about whether a particular treatment or expenditure qualifies for tax relief he or she should seek clarification from their local Inspector of Taxes.
149 Deputy Joe McHugh asked the Minister for Finance the new tax implications for a farm family that sells a site on its land; and if he will make a statement on the matter. [7250/10]
Amharc ar fhreagraI presume the Deputy is referring to the windfall tax rate of 80% which applies to disposals of rezoned land where both the rezoning and the disposal take place after 30 October 2009. The windfall tax applies to the portion of any profit or gain which arises from the rezoning. The balance of the profit or gain is taxable at the appropriate income tax, corporation tax, or capital gains tax rate, depending on the circumstances of the disposal.
In most cases a site of agricultural land will not require rezoning to allow the building of a house, so the windfall tax rate would not apply to the disposal of such land. However, to put the matter beyond doubt, Finance Bill 2010 contains a measure providing that the windfall rate will not apply to sales of sites up to 1 acre in size and €250,000 in value.
