Thursday, 4 November 2010
Department of Finance
Question 119: To ask the Minister for Finance the tax relief available to parents who wish their older schoolgoing daughters to be protected by the HPV vaccine; and if he will make a statement on the matter. [40896/10]
The position is that where the human papillomavirus (HPV) vaccine or cervical cancer vaccination is provided by a practitioner, defined as a person registered in the register established under section 43 of the Medical Practitioners Act 2007, then the expenditure incurred in relation to the advice and treatment provided would qualify for health expenses relief under section 469 of the Taxes Consolidation Act 1997. Section 469 of the Taxes Consolidation Act 1997 defines 'health care' as the prevention, diagnosis, alleviation or treatment of an ailment, injury, defect or disability, and includes care received by a woman in respect of a pregnancy. Similarly "health expenses" means expenses in respect of the provision of health care, being expenses representing the cost of:
· services of a practitioner,
· diagnostic procedures carried out on the advice of a practitioner,
· Maintenance or treatment in a hospital, or
· drugs or medicines supplied on the prescription of a practitioner.
Health expenses relief is available for expenditure incurred in relation to the claimant and any other person whose expenses they are meeting.