Michael Healy-Rae (Kerry, Independent)
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171. To ask the Minister for Finance if a tax allowance will be given to persons obtaining nutritional advice from professionals (details supplied); and if he will make a statement on the matter. [47739/18]

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 the services of a practitioner”.

A 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".

Further details in relation to income tax relief for health expenses can be found on the Revenue website and also in the Tax and Duty Manual Part 15-02-12 on that website.

I have no plans to extend further the scope of health expenses relief at this time.