Gerard Murphy (Cork North West, Fine Gael)
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Question 97: To ask the Minister for Finance when tax credit will be granted to a person (details supplied); the amount to be granted; and if he will make a statement on the matter. [21707/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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A tax credit certificate issued to the person in question on 12 May 2005. As the person has now ceased employment, an unemployment repayment can be applied for at the local tax office, at Sullivan's Quay, Cork.

Gay Mitchell (Dublin South Central, Fine Gael)
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Question 98: To ask the Minister for Finance if the Revenue Commissioners have a policy in relation to a situation (details supplied); and if he will make a statement on the matter. [21708/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Tax relief for health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for the year of the claim. Relief cannot be claimed for any expenditure that has been, or will be, reimbursed by a medical insurer or where a compensation payment is, or will be, made in respect of the expenditure.

The first €125 of any medical expenses incurred in any tax year is borne by the taxpayer. In the case of an individual claiming relief in respect of two or more persons, the taxpayer must bear the first €250 himself or herself.

Claims for health expenses are made on form MED 1. While it is not necessary to submit receipts with the form MED 1, the receipts relating to the costs must be retained by the individual as he or she may be asked to produce them if the claim is chosen for detailed examination.

An individual may claim tax relief on certain medical expenses incurred by him or her on his or her own behalf, on behalf of a dependant, or on behalf of a relative. A dependant is any relative of the taxpayer or any other person who at any time during the year of claim is aged 65 years or over or who is permanently incapacitated by reason of mental or physical infirmity. A relative is defined as a husband, wife, ancestor, lineal descendant, brother or sister, mother or father of the taxpayer's spouse, brother or sister of the taxpayer's spouse, spouse of the taxpayer's son or daughter, the taxpayer's child or any other child who, for the year of the claim, is in his or her custody and maintained at his or her expense and under 18 years of age, or if over 18 years of age, is receiving full-time education.

Regarding co-habiting couples, the position is that an unmarried person cannot claim tax relief on health expenses incurred in respect of his or her partner unless such partner is either aged over 65 or is permanently incapacitated by reason of mental or physical infirmity. The position regarding children is that unmarried parents can claim tax relief in respect of their own child or their partner's child, subject to the conditions above being satisfied.

I have no plans at present to further broaden the categories of those in respect of whom a claim for health expenses relief may be made.