Terence Flanagan (Dublin North East, Fine Gael)
Link to this: Individually | In context

Question 50: To ask the Minister for Finance if he will deal with the case of a person (details supplied) in Dublin 13 regarding mental health issues; and if he will make a statement on the matter. [27642/12]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context

The position is that tax relief for health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. For the purposes of the relief "health expenses" means expenses in relation to the provision of health care, being expenses representing, among other items, the cost of the services of a practitioner. The legislation defines a "practitioner" as a person who is:

(a) registered in the register established under section 43 of the Medical Practitioners Act 2007,

(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 practice medicine or dentistry there.

Expenses incurred for services by a person who is not a "practitioner" as defined above do not qualify for health expenses relief.

I do not intend changing the policy in relation to this matter at this time.