Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that 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". It is not the case that all expenses incurred on health care qualify for relief. For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability. Health expenses include the cost of treatment necessarily incurred in connection with the services of a medical practitioner.

Health expenses also include the supply, maintenance or repair of any medical surgical, dental or nursing appliance used on the advice of a practitioner. I am further advised by the Revenue Commissioners that the on-going cost of operating an appliance is not allowable unless the appliance is used in connection with the services of a medical practitioner and is used subject to ongoing medical supervision.

If respirators are used on the advice of a medical practitioner and under medical supervision, then I understand that the Revenue Commissioners are prepared to consider the question of relief for the cost of the electricity used to run the machine. My officials will forward any submission in this regard to the Revenue Commissioners for their consideration.