Ned O'Keeffe (Cork East, Fianna Fail)
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Question 145: To ask the Minister for Finance if a person (details supplied) in County Cork can claim a tax refund in respect of medical expenses incurred by their partner and their child. [9322/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that for claims for the tax year 2006 and previous tax years back to 2003 a person can only claim tax relief for medical expenses incurred on their own behalf, on behalf of their child or children or on behalf of their spouse. They cannot claim medical expenses relief on behalf of a partner. However, the Deputy may wish to note that, as a result of measures I introduced in this year's Finance Bill, the requirement that there be a defined relationship between the taxpayer and the person who is the subject of the tax claim is being abolished. In addition, the de minimis condition is being removed. Both of these measures are in respect of claims for the 2007 tax year and subsequent years and will be given effect subject to enactment of the Finance Bill by the Oireachtas.

If either the person in question or their partner wishes to make a claim for tax relief for medical expenses they should forward a completed form Med 1 to: Revenue Commissioners, South West Region, PAYE Mail Centre, PO Box 63, Ennis, Co Clare. Alternatively they may claim a refund on line at www.revenue.ie.

Ned O'Keeffe (Cork East, Fianna Fail)
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Question 146: To ask the Minister for Finance if a person (details supplied) in County Cork can claim a tax credit in respect of costs incurred in purchasing and carrying out special adaptation of their shoes for medical purposes. [9323/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been informed by the Revenue Commissioners that Section 469 of the Taxes Consolidated Act, 1997 provides for relief from income tax on "health expenses". "Health expenses" is defined as expenses in respect of the provision of health care and includes the cost of "the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner". In this case, while the purchase cost of the shoes would not meet the specified criteria, the additional cost of having a shoe specially adapted for use does qualify for relief from income tax. 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.

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 and 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. However, the Deputy may wish to note that, as a result of an amendment which I introduced at the Report Stage of the Finance Bill 2007, the de minimis condition is being removed in respect of claims for the 2007 tax year and subsequent years, subject to enactment of the Finance Bill by the Oireachtas.

Willie Penrose (Westmeath, Labour)
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Question 147: To ask the Minister for Finance if a person (details supplied) in County Westmeath is due any repayment or refund of tax on the basis of their P60 for 2006; and if he will make a statement on the matter. [9324/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that the Inspector of Taxes for Westmeath Offaly is unable to determine if any tax refund is due to the named individual (and/or her spouse) until such time as forms P60 are submitted. However, from the information available, it would appear that correct tax credits were granted to both the named individual (and her spouse) for the 2006 tax year.

Bernard Durkan (Kildare North, Fine Gael)
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Question 148: To ask the Minister for Finance when certificate of tax free credits or entitlements are refund of emergency income tax paid will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [9362/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that a duplicate certificate of tax credits and standard rate cut off point for 2007 issued to the taxpayer on 5 March 2007. The taxpayer has agreed to forward her Form P60 for 2006 and on receipt of same any overpayment of emergency tax deducted will be refunded to her without delay.