Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Tax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. "Health expenses" is defined in that section as "expenses in respect of the provision of health care...including the services of a practitioner." A practitioner is an individual who is registered in the register established under section 43 of the Medical Practitioners Act 2007 or the register established under section 26 of the Dentists Act 1985 or, in respect of health care provided outside the State, is entitled under the laws of the country in which the care is provided to practise medicine or dentistry there. In the case of physiotherapy, tax relief can only be allowed in circumstances where the practitioner administering the therapy is a qualified practitioner, as defined in these terms, or if the treatment has been prescribed by a practitioner, as defined in these terms. GPs, therefore, often act as an access and control point for the scheme of tax relief on health expenses. Treatment by a physiotherapist is dealt with in the same way as other treatments for health purposes in that to obtain relief the treatment must come within the terms of section 469 of the 1997 Act. If physiotherapy was allowed without the need for the treatment to be prescribed by a practitioner, it would inevitably lead to calls for other treatments to similarly qualify for relief and this could greatly increase the overall cost of the scheme. Given my budgetary constraints I am not predisposed to such a potential cost increase.

This is a broadly availed-of relief. In 2017 there were 486,200 claims at a cost of €172.5 million. The current legislation safeguards this tax relief and I do not propose to change it. For the reasons outlined I am not in a position to accept the amendment.