Dáil Éireann Debate, Wednesday - 27 May 2020
49. Deputy Holly Cairns asked the Minister for Finance his views on directing the Revenue Commissioners to amend the terms of the MED 2 scheme to allow relief at the marginal rate for the remainder of 2020. [7053/20]
Amharc ar fhreagraTax relief in respect of health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" as "expenses in respect of the provision of health care including the services of a practitioner".
For the purposes of Section 469, health care does not include routine dental treatment. Where an individual incurs health expenses in relation to non-routine dental treatment, a Form MED 2 must be completed and certified by the Dental Practitioner who performs any of the qualifying treatments outlined on the form. Tax relief is provided for at the standard rate.
There are no immediate plans to provide for tax relief in respect of non routine dental treatment at the marginal rate. In this regard, it should be borne in mind that the provision of tax relief at the standard rate ensures that all taxpayers are treated equally regardless of whether they pay tax at the standard or higher rate.
