Aodhán Ó Ríordáin (Dublin North Central, Labour)
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136. To ask the Minister for Finance the reason patients of sleep apnea cannot claim relief on electricity, in a similar way to patients on dialysis, for the use of their respirator which is a nightly requirement for those suffering from said illness; and if he will make a statement on the matter. [44193/13]

Michael Noonan (Limerick City, Fine Gael)
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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”. It is not the case that all expenses incurred on health care qualify for relief. For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability. Health expenses include the cost of treatment necessarily incurred in connection with the services of a medical practitioner. Given the nature of the treatment involved, it is clear that dialysis is necessarily undertaken in connection with the services of a medical practitioner. It is carried out under ongoing medical supervision. I am advised by the Revenue Commissioners that the granting of a deduction in respect of electricity usage by kidney dialysis patients was only determined after extensive consideration of the particular nature of their medical condition. Differing levels of relief in respect of electricity costs have been allowed depending on whether a patient requires home dialysis or is a Chronic Ambulatory Peritoneal Dialysis (CAPD) patient. The level of relief in respect of electricity costs for such dialysis patients is determined by reference to the annual consumption of electricity based on dialysis being undertaken a number of times each day, including necessary preparatory work.

Health expenses also include the supply, maintenance or repair of any medical surgical, dental or nursing appliance used on the advice of a practitioner. I am further advised by the Revenue Commissioners that the on-going cost of operating an appliance is not allowable unless the appliance is used in connection with the services of a medical practitioner and is used subject to ongoing medical supervision.

If respirators are used on the advice of a medical practitioner and under medical supervision, then, I understand that the Revenue Commissioners are prepared to consider the question of relief for the cost of the electricity used to run the machine. My officials will forward any submission in this regard to the Revenue Commissioners for their consideration.