746. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance if he will confirm that same sex couples may avail of tax relief in respect of expenses related to assisted human reproductive services; and if he will make a statement on the matter. [61096/26]

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 have 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”.

In addition, there is a separate criterion which, when satisfied, meets the statutory definition of “health care” which is “health expenses” in respect of the provision of “care received by a woman in respect of a pregnancy,”.

Revenue's published guidance (Tax and Duty Manual Part 15-01-12) confirms that In Vitro Fertilisation (“IVF”) and other forms of assisted human reproduction may qualify for relief where the treatment falls within these definitions.

Revenue is required to apply the above statutory test in respect of all health expenses claims, irrespective of personal circumstances.

In terms of qualifying health expenses, these 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 of a practitioner, or diagnostic procedures carried out on the advice of a practitioner, and

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

Where the criteria for tax relief under section 469 TCA 1997 as outlined above are satisfied, relief may be available in accordance with that provision.

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.