Dáil Éireann Debate, Wednesday - 21 April 2010
109 Deputy Thomas Byrne asked the Minister for Finance if a person can claim tax relief for medical expenses on a Med 1 form in respect of private tuition for an autistic child in circumstances in which such tuition has been recommended by a clinical psychologist and is not available from the Department of Education and Science due to the young age of the child. [15853/10]
Amharc ar fhreagraThe position is that income tax relief in respect of health expenses is allowable in accordance with Section 469 of the Taxes Consolidated Act 1997. The section provides for tax relief for health expenses incurred in the provision of health care. "Health care" is defined as "the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy, but does not include routine ophthalmic treatment or routine dental treatment".
Income tax relief would not be due in respect of the provision of private tuition, whether recommended by a clinical psychologist or not, as tuition does not come within the meaning of "health care" for the purposes of Section 469 of the Taxes Consolidated Act 1997.
