Dáil Éireann - Volume 537 - 31 May, 2001

Written Answers. - Nursing Home Subventions.

86. Mr. N. Ahern asked the Minister for Finance if, in relation to a family who are paying over £600 per week for their parent in a high support private nursing home or hospital unit, they can claim tax rebate on this under MED1 or other systems; and if he will make a statement on the matter. [16504/01]

[976] Minister for Finance (Mr. McCreevy): The Taxes Consolidation Act permits individuals to claim medical expenses tax relief – MED1 – in respect of the cost of maintaining a relative who is incapacitated by old age or infirmity from maintaining himself or herself. The relevant provision also allows the relief to apply to maintenance in a nursing home or hospital. In the Finance Act, 2001, I dispensed with the need for an individual to have qualified for the dependent relative tax credit in respect of a relative in order to qualify for medical expenses relief.