Michael McCarthy (Cork South West, Labour)
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51. To ask the Minister for Finance if he will provide an update in relation to an application for the treatment abroad scheme in respect of a person (details supplied) in County Cork in view of the financial circumstances in this case and the fact that this person has been previously reimbursed for medical expenses accrued for treatment that was only available abroad; and if he will expedite a reply. [6074/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that, under Section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on health expenses incurred outside of the State on the same basis as health expenses incurred within the State, subject to certain conditions, such as that the practitioner concerned is entitled to practice, and for expenses incurred prior to 2010, that the institution is on a list of approved institutions. The taxpayer submitted claims for tax relief on medical expenses in respect of 2007 (December 2011) and 2008 (December 2012). Part of these claims was for treatments received in another EU country.

As the clinic that the taxpayer attended was not on the list of approved institutions, these elements of the taxpayer's medical expenses claims were not allowed. I am further advised that the Revenue Commissioners are willing to review the file again as there is some lack of clarity in relation to the detailed composition of the costs incurred. The Revenue Commissioners, Cork will contact the taxpayer directly to discuss the matter further.