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

I thank the Deputy for bringing the amendment forward. Tax relief in rfespect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Health expenses are defined in that section as: “expenses in respect of the provision of health care... [including services provided by or] on the advice 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. In relation to healthcare provided outside the State, a practitioner is entitled under the laws of the country in which the care is provided to practice medicine or dentistry there. The Deputy is seeking an extension of the definition of "practitioner" to include an individual registered in a register established under the Health and Social Care Professionals Act 2005.

This amendment has the potential to significantly broaden out the relief to include a wide range of professionals, such as physiotherapists, dieticians and occupational therapists, which in turn could increase the overall cost of the scheme. This is a broadly availed-of relief. In 2019 there were 568,200 claims at a cost of €169 million. The policy rationale behind income tax relief for health expenses is broadly intended to provide assistance for significant or exceptional health expenses. It is my position that 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 Deputy's amendment.