Mattie McGrath (Tipperary South, Independent)
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256. To ask the Minister for Finance the reason eating distress therapies for persons with eating disorders are not covered under the medical expenses MED 1 tax relief scheme; and if he will make a statement on the matter. [24962/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (the Act) 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.

In the context of this section health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability. This 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.

Individuals who are treated for eating disorders by a "practitioner", within the meaning of section 469 of the Act, are entitled to tax relief in respect of the expenditure incurred. 

Section 469 of the Act defines a practitioner as "any person who is-

(a) registered in the register established under section 43 of the Medical Practitioners Act2007,

(b) registered in the register established under section 26 of the Dentists Act, 1985, or

(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there"

Treatment of eating disorders is no different than any other treatment and to obtain relief the treatment must come within the terms of the section.

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