Dáil Éireann - Volume 592 - 17 November, 2004
Written Answers. - Tax Code.
Mr. Stanton Mr. Stanton
209. Mr. Stanton asked the Minister for Finance the number of refunds in respect of PRSI contributions paid in respect of off payroll payments made to PRSAs and other personal pensions for which claims have been made to Revenue Commissioners; when he expects to be able to repay this money; the amount involved; and if he will make a statement on the matter. [29153/04]
Mr. Cowen Mr. Cowen
Mr. Cowen: Refund of PRSI in respect of PRSAs and other personal pensions is governed by the Social Welfare (Consolidated Contributions and Insurability) (Amendment No. 1) (Refunds) Regulations 2003, SI No. 698 of 2003. These regulations were made by the Minister for Social and Family Affairs on 17 December 2003.
I understand from the Revenue Commissioners that the matter of devising a mechanism for dealing with these cases has been raised by the Department of Social and Family Affairs with the Revenue Commissioners and discussions are ongoing. In the meantime, persons seeking refunds have been advised to contact the Department of Social and Family Affairs.
Mr. Gregory Mr. Gregory
210. Mr. Gregory asked the Minister for Finance if tax relief can be claimed for the parents’ costs of incurring travelling expenses to visit their children in an intensive care unit who are not oncology patients or children with a permanent disability; and if he will make a statement on the matter. [29255/04]
Mr. Cowen Mr. Cowen
Mr. Cowen: Section 469 Taxes Consolidation Act 1997 provides for tax relief in respect of health expenses, as defined in the section, incurred in respect of health care which is also defined in the section. The Revenue Commissioners information leaflet IT 6 on health-medical expenses relief which is available on their website www.revenue.ie provides full  details of the expenses for which tax relief is available.
Section 469 provides for tax relief in respect of the cost of travelling to and from hospital either by a patient or by the parents of a patient where this is by ambulance only and not by any other means. However, I am informed by the Revenue Commissioners that they have a long-standing and published administrative practice to grant tax relief on the cost of travelling, other than by ambulance, to and from hospital in the special circumstances which pertain to child oncology patients and children with a permanent disability where such trips are shown to be essential to the treatment of the child. The Revenue Commissioners’ practice does not extend to covering the cost of travelling by parents to visit their children in hospital in the normal course, including children in intensive care.
If the Deputy has a specific case to which special circumstances attach, he may wish to contact the Revenue Commissioners outlining full details of the case including the special circumstances, if any.
Dáil Éireann 592 Written Answers. Tax Code.