I am advised by Revenue that the cost of tax relief for health expenses, and the numbers claiming, for the years 2004 to 2015 (the latest year for which data are available) are available on Revenue’s website at https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
I am further advised that, other than for claims in relation to nursing home fees, claims for different health expenses (such as IVF treatment) are not separately identified in returns filed with Revenue. For 2015, the most recent year for which figures are available, the cost of tax relief for 'Heath Expenses (Other)', which would include the costs associated with accessing IVF treatment, is as follows:
Tax Expenditure
|
2015 €m
|
2015 Numbers
|
Health Expenses (Other)
|
117
|
438,300
|