Paul Kehoe (Wexford, Fine Gael)
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140. To ask the Minister for Finance if there is an option available for a retired person living here to receive a refund on medical expenses when only paying tax on their income in the UK; and if he will make a statement on the matter. [43926/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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In the absence of specific information it is difficult to provided a comprehensive reply to the Deputy. Relief in respect of health expenses, granted in accordance with section 469 of the Taxes Consolidation Act 1997, is used to reduce the Irish tax liability of an individual in respect of the year of assessment in which the expenses are incurred. In general, if an individual is tax resident in Ireland, their world-wide income is taxable in Ireland and relief can be claimed for medical expenses. However, where an individual’s sole income for a year of assessment is not taxable in Ireland, for example where that income is a UK Government pension, then it is not possible to claim relief as no tax liability arises against which to claim the relief.