Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses, incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a qualified 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 this relief may be available to the person concerned as a parent who has incurred psychological related expenses in respect of their child, in circumstances where the practitioner administering the services is a qualified practitioner, as defined in the legislation.

Further guidance on tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf . This guidance also lays out what additional health care expenses a child may qualify for if under the age of 18, or if over the age of 18 in full time education.

Revenue have also advised that claims for health expenses can be made in real time via Revenue’s “Real Time Credit” facility which can be accessed online through a taxpayer’s “myAccount”. When a real time claim is made, the taxpayer provides receipts at the time of claim via the “Receipts Tracker” service. Further information can be accessed at the following links: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/real-time-credits/index.aspx and www.revenue.ie/en/online-services/services/common/manage-your-receipts-with-receipts-tracker.aspx .

Claims for tax relief on qualifying health expenses can also be made retrospectively within four years, after the year in which they are incurred, by completing an Income Tax Return. The easiest way to file a PAYE Income Tax Return is online via “myAccount”.

Finally, I can advise that Revenue will contact the person concerned directly and provide any assistance necessary to resolve the matter.