270. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if consideration has been given to introducing a new higher tax credit or enhanced tax relief for recipients of the State pension who purchase the shingles vaccine at their own expense, given that the vaccine is recommended by public health authorities but is not currently publicly funded; and if he will make a statement on the matter. [54329/26]

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 may include, but are not limited to, the following:

• the services of a practitioner,

• diagnostic procedures carried out on the advice of a practitioner,

• maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and

• drugs or medicines supplied on the prescription of a practitioner.

A practitioner is a 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".

Income tax relief in respect of qualifying health expenses, with the exception of relief in relation to nursing home expenditure, is granted at the standard rate of tax (20%).

I would note that where an individual incurs expenditure in obtaining a shingles vaccine in the provision of healthcare, they are entitled to claim tax relief at 20%, subject to the relevant conditions being 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 the Revenue Website.