Dominic Hannigan (Meath East, Labour)
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To ask the Minister for Finance if a person can claim health expenses against tax by claiming for small portions of the overall expenditure of the health expense over a period of years so as to maximise the tax benefit to the person; if there is any way of claiming against the universal social charge in a similar manner; and if he will make a statement on the matter. [38836/12]

Michael Noonan (Limerick City, Fine Gael)
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The position is that Section 469 of the Taxes Consolidation Act 1997 provides for relief in respect of qualifying expenses incurred in the provision of health care in a tax year against the tax paid by an individual for that year. Where an individual defrays the cost of health care over two or more years the individual can elect either to have the relief for the expenses allowed in the year in which the payment for the expenses was made or the year in which the health care was provided.

Section 469 provides for the granting of relief in a tax year to the extent that the relief allowed reduces the individual’s tax liability for that year to nil. It is not possible to apportion the cost of health care incurred in one year of assessment over a number of subsequent years to maximize the relief available, other than in circumstances where the payment for that care is paid by installments over the later years.

Health expenses relief is only available for expenses that have been incurred by the individual which have not been reimbursed, directly or indirectly, from any other person or estate, any public authority or any contract of insurance or means of compensation. There is no relief against Universal Social Charge (USC) for health expenses incurred. Further details in relation to relief for health expenses is set out in leaflet IT6 which is available on the Revenue website at