Richard Bruton (Dublin North Central, Fine Gael)
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Question 189: To ask the Minister for Finance if expenses associated with in-vitro fertilisation are eligible for income tax relief; and if not, if he will undertake an assessment of the cost of extending this concession and consider it in the context of the Finance Bill 2009. [19814/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that expenses incurred in respect of "In Vitro Fertilisation" are eligible for Income Tax relief, provided the treatment is carried out by a practitioner or in a hospital, as defined in section 469 of the Taxes Consolidation Act 1997:

Under the legislation—

"practitioner" means any person who is:—

(a) registered in the register established under section 26 of the Medical Practitioners Act 1978,

(b) registered in the register established under section 26 of the Dentists Act 1985, or,

(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practise medicine or dentistry there;

"hospital" means:—

(a) any institution which is provided and maintained by the Health Service Executive for the provision of services pursuant to the Health Acts 1947 to 2004,

(b) any institution in which services are provided on behalf of the Health Service Executive pursuant to the Health Acts 1947 to 2004,

(c) any hospital, nursing home, maternity home or other institution approved of for the purposes of this section by the Minister for Finance after consultation with the Minister for Health and Children.

Once an institution falls within the definition of "hospital" as set out above, health expenses in respect of maintenance or treatment in that institution may qualify for tax relief.