Michael McGrath (Cork South Central, Fianna Fail)
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69. To ask the Minister for Finance if there is relief for medical expenses incurred by persons which would normally qualify under a Med1 claim in circumstances in which the person did not have a tax liability for the year in question; and if he will make a statement on the matter. [4408/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying expenses incurred in the provision of health care in a tax year. Examples of qualifying expenses include GP fees, prescribed medicines, non-routine dental and optical care and nursing home fees.

Detailed guidance on health expenses is available on Revenue’s website at the following link:

The rule is that tax relief in the form of health expenses relief is given by way of repayment of tax paid. In order for a person to avail of tax relief, sufficient tax must have been paid in the tax year concerned. Where this is not the case, any portion of the claim that is not covered by tax paid is not refunded to the person making the claim.