Lisa Chambers (Mayo, Fianna Fail)
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82. To ask the Minister for Finance the way in which a person (details supplied) can apply for tax relief on nursing home expenses in view of the fact the Revenue Commissioners office in counties Louth and Mayo cannot provide the details; and if he will make a statement on the matter. [29007/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that full details on how income tax relief on expenditure incurred on nursing home fees may be claimed were issued to the taxpayer in question on 5 June 2018. The taxpayer subsequently submitted a claim for the relief on 19 June 2018 following a meeting with an official from the Mayo Tax District. The individual’s claim was immediately processed and their revised tax credits were sent to their employer so that the relief could be provided through their salary.

The taxpayer also submitted an enquiry to Revenue via the MyEnquiriesfacility questioning the rate of relief allowable for nursing home fees. A response issued to the taxpayer on 22 June 2018 confirming that the relief can only be allowed at the higher rate of tax where a taxpayer is chargeable to tax at the higher rate. Where a taxpayer is not subject to the higher rate of tax, then the relief is only available at the standard rate.