Michael McGrath (Cork South Central, Fianna Fail)
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177. To ask the Minister for Finance if he will consider extending the right to tax relief on the cost of maintaining a guide dog to families who have the use of an autism assistance dog; and if he will make a statement on the matter. [37331/13]

Michael Noonan (Limerick City, Fine Gael)
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A blind person who maintains a trained guide dog is allowed a sum of €825 per year in computing the gross eligible health expenses. This is the equivalent of a tax credit of €165 and is only available in respect of fully trained guide dogs.

The qualification criteria for granting this additional relief is that the individual must be entitled to the Blind Person’s Tax Credit under section 468 Taxes Consolidation Act 1997 (TCA) and also provide written confirmation from the Irish Guide Dogs Association that he or she is the registered owner of a trained guide dog.

To qualify for the Blind Person’s Tax Credit, an individual or the individual’s spouse or civil partner must have impaired vision to an extent specified in the legislation and certified by an eye specialist, i.e. a medical practitioner with an additional qualification in Ophthalmic Medicine or Ophthalmic Surgery, or a registered Optometrist. A doctor's certificate is not sufficient.

Relief in respect of health expenses is allowed in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997. In order to qualify for relief an individual must show that he or she has incurred health expenses for the provision of health care. For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Given that there is a requirement for certification by a qualified practitioner in order to obtain the Blind Person’s Tax Credit, the use of a fully trained guide dog to alleviate the disability is deemed to constitute a health expense and it is on this basis that this additional relief for health expenses is allowed.

I understand that autism assistance dogs are primarily trained to act to improve the behaviour of the child by promoting calmness and providing companionship. I will ensure that my officials consider all available expert medical research on the benefits of certain treatments in considering any proposed extension of tax relief on medical grounds.