Michael McGrath (Cork South Central, Fianna Fail)
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207. To ask the Minister for Finance further to Parliamentary Question No. 127 of 19 May 2015, if persons are currently able to claim on the current Med2 form for the cost of attending a relevant practitioner, as distinct from the cost of the procedures carried out; if the new Med2 form will be published; the steps a person currently wishing to make such a claim should take; and if he will make a statement on the matter. [30170/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidation Act (TCA) 1997 provides for relief for health expenses defrayed in the provision of health care by an individual on his or her own behalf or on behalf of others.

For the purposes of Section 469, health care includes the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability but does not include routine dental treatment.

Where an individual defrays health expenses in relation to non-routine dental treatment, a Form MED 2 must be completed and certified by the Dental Practitioner who performs any of the qualifying treatments outlined on the form. Form MED 2 should contain details of all amounts paid and the dates of payment.

The amounts shown on the Form MED 2 should be inclusive of all charges incurred in relation to the qualifying treatment including the cost of related diagnostic procedures and any charges for attending the relevant practitioner in relation to the treatment.

The Deputy may wish to note that tax relief is not available in relation to travel expenses or similar costs which may be incurred by a taxpayer in order to attend a relevant practitioner for treatment.

Claims for tax relief in relation to non-routine dental treatment expenses that have been certified by a Dental Practitioner on Form MED 2 should be made either through Revenue's PAYE Anytime service on or by completing and submitting a Form MED 1 to the taxpayer's local Revenue office.

I am advised by the Revenue Commissioners that the Form MED 2 has been recently reviewed to ensure that it addresses the full range of treatments covered by the legislation and that they are satisfied that there is no amendment required to the form.