Louis O'Hara (Galway East, Sinn Fein)
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42. To ask the Minister for Finance if significant travel expenses for travelling to frequent hospital appointments in another county are included in the health expenses tax relief (details supplied); and if he will make a statement on the matter. [14263/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that they have 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.

Section 469 TCA 1997 provides definitions for the terms above. 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 include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner". The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 43 of the Medical Practitioners Act 2007.

Maintenance or treatment costs that are incurred either in hospitals or elsewhere (for example in clinics or treatment rooms) will qualify for relief where they are necessarily incurred in association with the services of a practitioner.

I am advised by Revenue that as per paragraph 3.7 of Revenue’s Tax and Duty Manual Part 15-01-12, tax relief on expenses of travel incurred to frequent hospital appointments within the State, is not normally allowable.

However, in certain circumstances, where the cost of travelling expenses for an individual represents a cost necessarily incurred in the provision of healthcare, the expenses may be allowed as determined on the full facts and circumstances of the individual’s case.

In respect of this particular case, Revenue advise that the individual in question should contact their local Revenue office via myEnquiries. MyEnquiries is a free and easy to use online facility available to both PAYE taxpayers, through MyAccount, and self-assessed taxpayers, using ROS. Revenue will require full details of the travel expenses incurred in order to establish if tax relief is due on same.

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