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 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.

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 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,
• drugs or medicines supplied on the prescription of a practitioner, 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 "any person who is:

• 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 am advised by Revenue that 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.

The flat rate allowances referenced by the Deputy are a Revenue administrative practice that applies to kidney patients only, and based on the information provided, are not applicable in this particular case.

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. Revenue require full details of the travel expenses incurred in order to establish if tax relief may be due on same and taxpayers are advised to contact Revenue in this regard 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.

In relation to surgical, dental or nursing appliances, Revenue guidance sets out that relief is allowed on the costs incurred on the:

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

In respect of oxygen, in order to qualify for relief under section 469 TCA 1997:

• appliances used to deliver oxygen must be a medical, surgical, dental or nursing appliance used on the advice of a practitioner,
• oxygen purchased must be a drug or medicine supplied on the prescription of a medical practitioner.

As regards electricity costs, if an individual is required to use electricity to operate medical devices necessary in the provision of healthcare and this is advised by a practitioner, tax relief may be available under section 469 TCA 1997. In this scenario, an individual may be eligible to claim tax relief on the electricity expenditure referrable to such usage. This treatment applies in all cases where the relevant conditions are met.

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.