Written answers
Tuesday, 8 October 2024
Department of Finance
Tax Reliefs
Cathal Crowe (Clare, Fianna Fail)
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102. To ask the Minister for Finance the estimated full-year cost to the Exchequer of introducing a tax relief of 20% for counselling and psychotherapy. [39835/24]
Jack Chambers (Dublin West, Fianna Fail)
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Section 469 of the Taxes Consolidation Act 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 (in certain circumstances) 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 of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
- drugs or medicines supplied on the prescription of 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.
I would note that the health expenses relief is a broadly availed of relief. In 2022, the cost of tax relief for health expenses (excluding nursing home expenses) was €201.1 million and it was availed of by 662,900 claimants.
Data is not currently available linking the numbers attending counselling and psychotherapy services and the associated costs incurred and the tax liabilities of those individuals, and therefore, it is not possible to provide an estimated full-year cost of introducing a tax relief of 20 per cent for counselling and psychotherapy.
Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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103. To ask the Minister for Finance the reason there is such a significant backlog in processing appeals under the drivers and disabled passengers scheme of 1994 (details supplied). [39880/24]
Jack Chambers (Dublin West, Fianna Fail)
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The Deputy should note that the background to the significant backlog of Disabled Drivers Medical Board of Appeals (DDMBA) is that the previous Board resigned in November 2021 and it took 18 months to replace them involving four Expression of Interest campaigns. In addition my Department also had to re-negotiate a new hosting arrangements with the National Rehabilitation Hospital following their withdrawal of services in February 2023.
The above necessarily suspended the appeals process and resulted in a significant backlog being built up (1091 appellants) by the time it recommenced in December 2023.
The current position as of end August 2024 is that there are 467 appellants on the waiting list which includes 222 new appeals lodged over that period. The DDMBA are working to address the remaining backlog as quickly as possible.
Finally, you should note that I have no role in relation to the granting or refusal of PMCs and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.
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