Paul Kehoe (Wexford, Fine Gael)
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90. To ask the Minister for Finance whether a person (details supplied) can apply for tax relief for health expenses for a procedure that is undertaken overseas and without a referral from a GP or service in Ireland; and if he will make a statement on the matter. [34561/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The position is that section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health care expenses.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy”.

For the purposes of tax relief health expenses are expenses in respect of the provision of health care and may include the following:

• doctors’ and consultants’ fees;
• diagnostic procedures carried out on the advice of a practitioner;
• maintenance or treatment in a hospital or nursing home provided the expenses are necessarily incurred in association with the services of a practitioner or refer to diagnostic procedures carried out on the advice of a practitioner; and
• drugs or medicines prescribed by a practitioner.

• 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".

• www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/index.aspx
• www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf