Brian Hayes (Dublin South West, Fine Gael)
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Question 159: To ask the Minister for Finance if there are alternative methods for low income pensioners to claim back on their medical expenses in the same way as tax-payers are allowed to claim against their income tax; the way they can be accessed; and if he will make a statement on the matter. [22054/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that while pensioners may claim tax relief on health expenses incurred, the amount of relief is available at the taxpayers marginal rate and cannot exceed the tax paid in any year of assessment. It follows that if no tax is paid in the year of assessment (because the income in the year of assessment is below the exemption limit or is already fully covered by other allowances or credits) there is no method by which relief for medical expenses can be claimed under the tax system.

Any pensioner who has a liability to tax may claim the tax relief for medical expenses: by completing Form Med 1 and submitting it to their local Revenue Office; or via Revenue's Online Service (ROS) at www.revenue.ie.

It should be noted that tax relief is only one means through which the State may provide significant support to those in need of medical services. Account should also be taken of supports provided through the direct expenditure route and funded through the Vote of the Health Service Executive (HSE) such as the Drugs Payments Scheme, the Medical Card Scheme, etc.