Wednesday, 25 April 2018

Ceisteanna (88)

Alan Kelly

Ceist:

88. Deputy Alan Kelly asked the Minister for Finance the amount of tax relief for medical expenses provided to persons in respect of costs associated with accessing IVF treatment in each of the years 2011 to 2017 and to date in 2018; and if he will make a statement on the matter. [18235/18]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

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