Olivia Mitchell (Dublin South, Fine Gael)
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Question 129: To ask the Minister for Finance the reason medical expenses involving hair transplant for female patients suffering from alopecia are not allowable for tax relief; if he will consider allowing same for this condition; and if he will make a statement on the matter. [31174/11]

Michael Noonan (Limerick City, Fine Gael)
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Income Tax relief in respect of health expenses is allowable in accordance with section 469 of the Taxes Consolidation Act 1997. The section provides for tax relief for health expenses incurred in the provision of health care. "Health Care" is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability but does not include cosmetic surgery or similar procedures, unless the surgery or procedure is necessary to ameliorate a physical deformity arising from, or directly related to, a congenital abnormality, a personal injury or a disfiguring disease. Hair transplant treatment for androgenetic alopecia (known as female and male pattern baldness) is not regarded as the provision of "health care" and, accordingly, tax relief is not due in respect of expenditure incurred for hair transplant treatment in such cases. However, other forms of alopecia, such as scarring alopecia, are different from androgenetic alopecia and are considered separately by the Revenue Commissioners.

Scarring alopecia, for example, arises because of inflammation or infection of the hair follicles, which results in hair loss. Where ailments such as scarring alopecia are treated with medications to heal the scarring, tax relief would be allowed for the expenses incurred for the medications and the services of a medical practitioner. Hair transplant treatment for scarring alopecia, may also qualify as the provision of health care, if it can be shown that the transplant treatment was not cosmetic and was undertaken for the treatment of a congenital abnormality, a personal injury or a disfiguring disease.

If a person is not satisfied with a decision of the Revenue Commissioners to refuse tax relief under section 469, it is open to the person to appeal to the tax Appeal Commissioners to have the matter reviewed.

Having regard to the approach adopted by the Revenue Commissioners as respects tax relief for non-androgenetic alopecia suffers and the fact that an appeal is available against the Commissioners decision I do not propose to make any changes in this area.