John Lahart (Dublin South West, Fianna Fail)
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88. To ask the Minister for Finance if he will be reviewing the qualifying conditions for tax relief on oxygen tanks for those who suffer from lung fibrosis; and if he will make a statement on the matter. [16276/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy may be aware, the tax code provides for income tax relief for oxygen tanks and oxygen subject to certain conditions being met, which have been set out below.

Section 469 of the Taxes Consolidation Act 1997 (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 include “supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner" and “drugs or medicines supplied on the prescription 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.

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.

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