Michael McGrath (Cork South Central, Fianna Fail)
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101. To ask the Minister for Finance if he will extend the €825 per year tax allowance in respect of trained guide dogs for the blind to trained autism-assistance dogs; and if he will make a statement on the matter. [3714/16]

Michael Noonan (Limerick City, Fine Gael)
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A blind person who maintains a trained guide dog is allowed a sum of €825 per year in computing the gross eligible health expenses.  This is the equivalent of a tax credit of €165 and is only available in respect of fully trained guide dogs.  The qualification criteria for granting this additional relief is that the individual must be entitled to the Blind Person's Tax Credit under section 468 Taxes Consolidation Act 1997 (TCA) and must also provide written confirmation from the Irish Guide Dogs Association that he or she is the registered owner of a trained guide dog.

To qualify for the Blind Person's Tax Credit, an individual or the individual's spouse or civil partner must have impaired vision to an extent specified in the legislation and certified by an eye specialist, i.e. a medical practitioner with an additional qualification in Ophthalmic Medicine or Ophthalmic Surgery, or a registered Optometrist.  A doctor's certificate is not sufficient.

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.  For the purposes of section 469 "health care" is the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Given that there is a requirement for certification by a qualified practitioner in order to obtain the Blind Person's Tax Credit, the use of a fully trained guide dog to alleviate the disability is deemed to constitute a health expense and it is on this basis that this additional relief for health expenses is allowed. Autism assistance dogs are primarily trained to act to improve the behaviour of autistic children by promoting calmness and acting as a safety aid.  These dogs act as a constant companion for the child and in certain circumstances can enhance the child's social skills and interaction with their family and peers.

While the companionship, improved calmness and other such benefits are well testified, it is not clear that a medical basis that would bring such effects under the health legislation exists, and to allow relief for health expenses in this context would inevitably lead to calls for similar treatments, therapies or pet companions in other cases to qualify for relief.