438. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 316 of 9 October 2025, if he is aware that same sex couples cannot apply for tax relief unless they meet two specific tests as set out by Revenue; to examine the case of persons (details supplied); and if he will make a statement on the matter. [65616/26]

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.

As the Deputy will be aware, Revenue are statutorily independent in the carrying out of their functions, which includes the administration of the tax system. The Tax Appeals Commission (TAC) is an independent body whose function is to adjudicate, hear, and determine appeals against decisions and determinations of the Revenue Commissioners concerning taxes and duties. Taxpayers have a right to appeal Revenue decisions by completing and submitting a Notice of Appeal to the TAC. Details on how to make an appeal can be found on the TAC’s website at www.taxappeals.ie.