Pearse Doherty (Donegal, Sinn Fein)
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328. To ask the Minister for Finance to outline all information in relation to people applying for tax relief on electricity related to running health equipment, including a list of eligible medical equipment; and if he will make a statement on the matter. [25206/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (“TCA”) 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.

I am advised by Revenue that 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. In this scenario, an individual may be eligible to claim tax relief on the electricity expenditure referable to such usage. This treatment applies in all cases where the relevant conditions of section 469 TCA are met. Revenue advise that it is not possible to provide a list of eligible medical equipment, for which electricity costs incurred may be claimed, as eligibility must be determined by a claimant on a self-assessment basis in reference to their own specific facts and circumstances, in accordance with the relevant provisions in section 469 TCA. However by way of illustration, depending on the nature of the health condition, the following types of medical equipment may qualify for relief - oxygen concentrator, stats monitor, peg feeding pump, nebuliser, electric hospital bed. Please note this is not confirmation that such equipment automatically qualifies for relief, nor is it an exhaustive list. Each case must be examined on its own merits with reference to the conditions of section 469 TCA.

I am further advised by Revenue that in order to avail of the tax relief afforded by section 469 TCA, a taxpayer must submit a claim to Revenue providing the amount of qualifying costs incurred for the tax year in question. When making a claim, qualifying health expenses are categorised as either “general health expenses” or “non-routine dental expenses”. Any claim for the cost of electricity incurred due to running medical equipment should be included in the “general health expenses” field, along with all other general health expenses. As there is no further breakdown of qualifying health expense type, it is not possible to provide information pertaining to taxpayers claiming in respect of electricity costs incurred on running medical equipment.

Separate from the general position outlined above, a Revenue administrative practice permits flat rate allowances to be claimed in certain circumstances. Tables B and C of Appendix 1 of the Revenue Tax and Duty Manual Part 15-01-12, linked below, sets out this flat rate allowance.

Further guidance on tax relief for qualifying health expenses, including how to make a claim, 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

Revenue can provide information and all reasonable assistance to individuals to enable them to clearly understand their entitlements to tax credits. Contact details for submitting queries to Revenue can be found on its website: www.revenue.ie/en/contact-us/index.aspx