Dáil Éireann Debate, Thursday - 8 September 2022
403. Deputy Seán Haughey asked the Minister for Finance if he will introduce a tax relief for the purchase of spectacles and glasses, separate to the existing PRSI scheme; and if he will make a statement on the matter. [43729/22]
Amharc ar fhreagraThe position is that tax relief in respect of health expenses is allowed in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997. In order to qualify for relief an individual must show that he or she has incurred "health expenses" for the provision of "health care".
For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.
However, routine ophthalmic treatment is specifically excluded from "health care" for the purposes of tax relief. Section 469(1) describes "routine ophthalmic treatment" as sight testing and advice as to the use of spectacles or contact lenses, and the provision and repairing of spectacles or contact lenses.
I have no current plans to broaden the tax relief for health expenses or to introduce a specific tax relief for the purchase of spectacles and glasses.
