Pat Buckley (Cork East, Sinn Fein)
Link to this: Individually | In context

193. To ask the Minister for Finance if the purchase of a machine (details supplied), and its ongoing running costs, are covered under the scheme to claim relief on the cost of health expenses. [56118/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

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.

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.

In relation to surgical, dental or nursing appliances, including continuous positive airway pressure (CPAP) machines, Revenue guidance sets out that relief is allowed on costs incurred on the:

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