Seamus Healy
Question:27. Deputy Seamus Healy asked the Tánaiste and Minister for Finance to provide for utility cost relief for lung fibrosis patients in Budget 2027. [69046/26]
View answerWednesday, 30 September 2026
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Written answers
Section 469 of the Taxes Consolidation Act (“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.
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.
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, 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.
In respect of oxygen, in order to qualify for relief under section 469 TCA 1997:
• appliances used to deliver oxygen must be a medical, surgical, dental or nursing appliance used on the advice of a practitioner,
• oxygen purchased must be a drug or medicine supplied on the prescription of a medical practitioner.
Regarding electricity costs, 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 1997. In this scenario, an individual may be eligible to claim tax relief on the electricity expenditure referrable to such usage. This treatment applies in all cases where the relevant conditions are met.
Further guidance on tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed on Revenue’s website.