Dáil Éireann díospóireacht -
Wednesday, 22 Nov 2000

Vol. 526 No. 4

Written Answers. - Tax Legislation.

Noel Ahern

Ceist:

252 Mr. N. Ahern asked the Minister for Finance if he will clarify the situation on an application for tax relief from a pensioner who recently spent up to £1,000 on a hearing aid and wishes to claim early tax relief; if this person must wait until the next tax year to lodge the claim; if he can apply immediately and be paid as soon as possible; of if he must wait until the end of this tax year and then lodge his claim and have it dealt with against this year's final figures. [27032/00]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that under current tax law tax relief for health expenses, which include the cost of a medical appliance such as a hearing aid used on the advice of a doctor, is normally given by way of repayment after the end of the tax year in which the health expenses are incurred. However, the statutory requirement that relief is to be given by way of repayment only may be modified in practice in cases of hardship to allow tax relief during the tax year. All claims in such cases are subject to (a) lodgement of a Med 1 claim form in the normal way and (b) a review of the taxpayer's tax liability after the end of the tax year.