Denis Naughten (Roscommon-South Leitrim, Independent)
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218. To ask the Minister for Finance if he will ensure that the Revenue Commissioners include neurofeedback training as a refundable medical expense; and if he will make a statement on the matter. [40690/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidated Act 1997 provides for tax relief in respect of health expenses incurred in the provision of health care.

The section defines "health care" as the "prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability" and provides that "health expenses" includes certain costs incurred in the provision of health care including the services of a practitioner providing such health care.

The section defines a practitioner as "any person who is-

(a) registered in the register established under of the Medical Practitioners Act 2007,

(b) registered in the register established under 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"

Where an individual undergoes Neurofeedback Training provided by a practitioner as defined, for the purposes of health care, as defined, that individual may claim tax relief in respect of the expenditure incurred.

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