Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

I move amendment No. 20:

In page 20, between lines 24 and 25, to insert the following: “Report on restriction on tax relief for physiotherapy sessions

17.The Minister shall, within 3 months of the passing of this Act, prepare and lay before the Oireachtas a report on the feasibility of removing the restriction in which tax relief is only available for physiotherapy sessions on the basis of a general practitioner referral.”.

This amendment seeks a report, because that is the mechanism open to us, on the restriction of tax relief for physiotherapy sessions. I know this is an issue with which the Minister is familiar. People who avail of physiotherapy sessions can claim tax relief on expenditure if it is carried out by a registered practitioner under the legislation or if the person has a referral. However, in many cases people have to be referred by a general practitioner to claim the relief under the tax code. I am trying to tease out whether the Minister would be open to allowing tax deduction, as such, for people who go directly to a physiotherapist for treatment.