Jack Wall (Kildare South, Labour)
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66. To ask the Minister for Finance his views on a matter (details supplied) regarding a concession on tax allowance. [17041/15]

Michael Noonan (Limerick City, Fine Gael)
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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.  Health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy.  It does not include routine ophthalmic treatment, routine dental treatment, or elective cosmetic surgery. 

Relief at the standard rate of tax is available to all taxpayers, regardless of age, for health expenses other than the cost of maintenance or treatment in a nursing home (which provides 24-hour nursing care on-site), which is available at the claimant's marginal rate of tax.

A person may claim tax relief at the standard rate on the cost of gluten-free foods which have been manufactured specifically for coeliacs where the use of such products are as part of the treatment of that medical condition and taken on the advice of a medical practitioner.  When making the claim for relief evidence should be available that the specialist food has been supplied on the advice of a medical practitioner.  Tax relief for qualifying health expenses incurred is dependent on the claimant having taxable income.

Claims for relief can be submitted to the Revenue Commissioners by completing form Med 1 or by making a claim using the PAYE anytime service on the Revenue website at .

Further information in relation to health expenses that qualify for tax relief is set out in leaflet IT6 which is available on the Revenue website at .