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Tax Reliefs

Dáil Éireann Debate, Thursday - 1 October 2020

Thursday, 1 October 2020

Ceisteanna (98)

Johnny Mythen

Ceist:

98. Deputy Johnny Mythen asked the Minister for Finance if he will consider introducing an increase in tax relief on intracytoplasmic sperm treatment costs for young couples that at present face costs of anything between €15,000 and €20,000 for this form of treatment. [27973/20]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health expenses. Only “health expenses” incurred in the provision of “health care”, which has been carried out, or advised, by a “practitioner”, qualify for tax relief.

Health expenses are defined as “expenses in respect of the provision of health care” and includes:

(a) the services of a practitioner;

(b) diagnostic procedures carried out on the advice of a practitioner; and

(c) maintenance or treatment necessarily incurred in connection with the services or procedures referred to in paragraph (a) or (b).

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.

A practitioner is defined as a person who is either:

(a) registered in the register established under section 43 of the Medical Practitioners Act 2007;

(b) registered in the register established under section 26 of the Dentists Act 1985; or

(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.

Therefore, fertility treatment such as intracytoplasmic sperm treatment may qualify if the criteria referred to above are met.

Tax relief is granted at the standard rate of income tax (currently 20%) in respect of all health expenses, with the exception of qualifying expenditure on nursing home expenses (which are subject to relief at the individual’s marginal rate of tax).

Comprehensive guidance material in relation to income tax relief for health expenses is available on Revenue’s website, available here and also in Tax and Duty Manual Part 15-01-12.

I have no plans at present to alter the abovementioned reliefs.

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