Robert Troy (Longford-Westmeath, Fianna Fail)
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70. To ask the Minister for Finance if he will outline any supports or tax reliefs available to assist patients who have to avail of hearing aids. [52088/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for relief at the standard rate of income tax (currently 20%) on qualifying health expenses incurred in the provision of health care.

I am advised by Revenue that for the purposes of the section “health care” is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability” but excludes routine ophthalmic treatment, routine dental treatment and unnecessary cosmetic surgery. 

Health expenses is defined as “expenses in respect of the provision of health care and includes, but is not limited to:

- 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 referred to above, and

- the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner. 

A practitioner is defined as a person who is registered in the register established under section 43 of the Medical Practitioners Act 2007 or 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.

Therefore, costs incurred in relation to audiological procedures such as testing, and the supply, maintenance and repair of hearing devices may qualify for relief if the criteria referred to above are met.

Further guidance on claiming tax relief for qualifying health expenses can be found in section 13 of Tax and Duty Manual Part 15-01-12, which can be accessed using the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.