Michael Creed (Cork North West, Fine Gael)
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318. To ask the Minister for Finance if a person (details supplied) in County Cork is entitled to a refund in respect of medical expenses incurred. [63882/22]

Michael McGrath (Cork South Central, Fianna Fail)
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Section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for income tax relief in respect of qualifying health expenses. Such relief may be claimed where the person making the claim satisfies the conditions of the relief and has paid income tax in the relevant period. 

In the case raised by the Deputy, I am advised by Revenue that according to its records the person concerned did not pay income tax for the period in question. As such, there is no income tax to be refunded in this particular case.