Tony McLoughlin (Sligo-Leitrim, Fine Gael)
Link to this: Individually | In context | Oireachtas source

150. To ask the Minister for Finance if he will consider changing the rules which the Revenue Commissioners have in place with regard to the classification of acupuncturists as they are currently classified as practitioners for Med2 and as such persons cannot avail of tax relief when using these services for medical purposes; and if he will make a statement on the matter. [26493/16]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

Tax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" to mean "expenses in respect of the provision of health care including the services of a practitioner". 

A practitioner is defined in the section as "any person who is

(a) registered in the register established under section 43 of the Medical Practitioners Act 2007, 

(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".

In the case of acupuncture, relief can only be allowed in circumstances where the practitioner administering the therapy is a qualified practitioner as defined above.

Treatment by an acupuncturist is dealt with in the same way as other treatments in that to obtain relief the treatment must come within the terms of the section. I do not intend changing the policy in relation to this matter at this time.

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