Brendan Ryan (Dublin North, Labour)
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48. To ask the Minister for Finance if he will consider widening the terms of the Med 1 medical claims form to include persons who have severe myopia and need specialist glasses for work; and if he will make a statement on the matter. [11022/14]

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".

For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

However, routine ophthalmic treatment is specifically excluded from "health care" for the purposes of tax relief.  Section 469(1) describes "routine ophthalmic treatment" as sight testing and advice as to the use of spectacles or contact lenses, and the provision and repairing of spectacles or contact lenses.

However, where an individual has severely impaired vision to the extent that:

- The central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or

- The widest diameter of the visual field subtends an angle no greater than 20 degrees,

he or she may apply for a tax credit (known as the blind person's tax credit).  The value of the credit is €1,650 for the tax year or €3,300 where the individual and his or her spouse or civil partner both qualify.  Further information on this credit is available on the Revenue website at .