Paul McGrath (Westmeath, Fine Gael)
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Question 558: To ask the Minister for Finance the tax reliefs available in respect of certain health expenses incurred by kidney patients who have to travel to and from hospital for dialysis, home dialysis patients where the patient uses a dialysis machine at home and patients who receive treatment at home without the use of a dialysis machine; and if he will make a statement on the matter. [2270/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that tax relief under the heading of health expenses may be allowed to kidney patients in the circumstances mentioned by the Deputy as set out below. I should point out that health expenses relief is generally given by means of repayment after the tax year to which it relates. The figures quoted relate to the tax year 2004 and are the most up to date available. However, they are being updated at present to relate to the tax year 2005 and will be published shortly on the revenue website www.revenue.ie.

Where the patient attends hospital for treatment, relief under the heading of health expenses may be allowed in respect of expenditure incurred travelling, unlimited journeys, to and from hospital at the rate of 35c per mile. Where the patient uses a dialysis machine at home, relief under the heading of health expenses may be allowed in respect of the expenditure listed in a table.

Patients who receive treatment at home without the use of a dialysis machine — chronic ambulatory peritoneal dialysis, CAPD.

Where the patient has treatment at home without the use of a dialysis machine, relief under the heading of health expenses may be allowed in respect of the expenditure listed in a table.

If the Deputy has a particular case in mind, the Revenue Commissioners, on receipt of relevant details, are prepared to examine such case and give a view of the tax relief that may be available in that case.