Donnchadh Ó Laoghaire (Cork South Central, Sinn Fein)
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110. To ask the Minister for Finance if it is possible to seek tax relief at 20% on medical expenses where said medical expenses have also been subject to a refund under the drug payment scheme. [47747/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

- the services of a practitioner,

- diagnostic procedures carried out on the advice of a practitioner,

- maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and

- drugs or medicines supplied on the prescription of a practitioner.

A practitioner is a person who is:

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

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

- 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.

I am advised by Revenue that relief cannot be claimed for any amount that a taxpayer has already received, or will receive, from any insurance policy, public or local authority (for example, the HSE) or other source such as a compensation payment.

The Drugs Payment Scheme is administered by the HSE and provides that an individual or family will pay no more than €80 each calendar month for approved prescribed drugs and medicines, rental costs for a continuous positive airway pressure (CPAP) machine or other rental costs for oxygen.

The amount relieved under the Drugs Payment Scheme is therefore not eligible for relief under section 469 TCA 1997. Any amount incurred on qualifying health expenses which is not relieved by the scheme will be eligible for relief where the required conditions of section 469 TCA 1997 are met.

Further guidance on claiming tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed using the link, www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf