Jackie Cahill (Tipperary, Fianna Fail)
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142. To ask the Minister for Finance the tax relief that can be claimed by the parents of a person (details supplied) who has been awarded a licence from the Department of Health to import medicinal cannabis, in view of the fact it is not covered by the person's medical card; and if he will make a statement on the matter. [7178/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that tax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" as "expenses in respect of the provision of health care including drugs or medicines supplied on the prescription of a practitioner". 

The term “practitioner” is defined in the section as any person who is:

1. registered in the register established under section 43 of the Medical Practitioners Act 2007,

2. registered in the register established under section 26 of the Dentists Act, 1985, or,

3. 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 referred to by the Deputy, if the medicine is prescribed by a person falling within the above definition of practitioner, then it will qualify for tax relief.

For PAYE customers, the quickest and easiest way to claim health expenses is online using PAYE Services in myAccount. Income tax registered customers can claim the tax relief on their Form 11 annual tax return.

Further details in relation to income tax relief for health expenses are set out on the Revenue website at and in the Tax and Duty Manual available at .