Paul Kehoe (Wexford, Fine Gael)
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Question 221: To ask the Minister for Finance if a person who has had medical treatment abroad, in a non-EU country can claim tax relief on the medical costs incurred; and if he will make a statement on the matter. [8268/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that, under Section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on health expenses incurred outside of the State on the same basis as health expenses incurred within the State, provided that:

(i) the medical practitioner is entitled, under the laws of the country in which the care is provided, to practise medicine or dentistry there; and/or

(ii) the hospital or nursing home is approved of for the purposes of tax relief under the heading of health expenses by the Minister for Finance after consultation with the Minister for Health and Children.

Where qualifying health care is, in relation to a specific health expense, obtainable only outside the State, reasonable expenses of travelling and accommodation for the patient may be allowed. In such a case, the expenses of one person accompanying the patient may also be allowed where the condition of the patient requires it. Where the patient is a child, the expenses of one parent may generally be allowed and, exceptionally, of both parents where it is clear that both have to be in attendance.

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. In addition, health expenses relief is generally provided by way of repayment of tax paid and only to the extent that tax has been paid. Where a person has paid for qualifying health expenses but has not paid tax in a year, it is not possible to provide relief under the scheme to him or her. For claims for the tax year 2006 and previous tax years back to 2003, the first €125 of any medical expenses incurred in the 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 him/herself.

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.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 222: To ask the Minister for Finance if a person (details supplied) in County Cork who has been set up in farming since 2000 and who proposes to buy land, is entitled to stamp duty relief on this transaction. [8293/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that from the information provided it is not clear whether exemption from stamp duty under the young trained farmer scheme applies. For further information please contact: Cork Stamp Duty Office, South West Region, Government Buildings, Sullivan's Quay, Cork, phone: 021-4325000.