Patricia Ryan (Kildare South, Sinn Fein)
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166.To ask the Minister for Finance if he will clarify, with regard to claiming back medical expenses, when and why the MED 1 form used for this purpose was discontinued; the reason medical expenses can only be claimed online, which seriously disadvantages people who may not be computer literate, particularly older people and those with literacy issues; and if he will consider reinstating the form or a similar alternative. [25320/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that section 469 of the Taxes Consolidation Act 1997 (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. Broadly, “health care” is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Section 469(6) TCA 1997 provides that a claim for health expenses must be made in such form as prescribed by Revenue.

The Med 1 form was discontinued and no longer accepted from 31 December 2018.

PAYE taxpayers can claim relief on their health expenses in two ways:

• in-year, using the real-time credit online facility; or
• after the end of the year, by completing an Income Tax Return (Form 12).

For customers who are unable to use Revenue’s online service, Revenue continues to provide paper-based Income Tax Returns. The Form 12S is a simplified paper-based Income Tax Return available for PAYE taxpayers. It is intended for customers with routine tax affairs who are unable to use the online services provided by Revenue and allows them to return income from all sources. It also allows them to claim other reliefs, including health expenses that they are entitled to.

The Form 12S was designed around the needs of older and vulnerable customers; this included increasing the font size significantly and colour coding sections to make the form easier to read. The Form 12S incorporates the detail previously requested on the Form Med 1 with the intention that this makes it much easier and straightforward for this customer group to comply with their obligations and claim their entitlements. Revenue incorporated the National Adult Literacy Agency (NALA) guidelines for people with literacy difficulties when designing the Form 12S, together with input on best practices from representatives of various organisations including Age Action, the Irish Deaf Association and Irish Senior Citizens.

Income Tax registered customers, as chargeable persons, must file an annual Income Tax Return to declare income and claim reliefs and in this regard can claim tax relief for health expenses on their Form 11 annual tax return. As well as an electronic filing option, a paper version of the Form 11 may also be filed.

Revenue offers a wide range of contact channels to support its customers to voluntarily comply with their tax and duty obligations and actively encourages customers to use their online services where this is feasible. Revenue fully recognises however that some taxpayers will not be e-enabled, nor wish to conduct their business online. Revenue is committed to providing a quality customer service on alternative channels to help those taxpayers comply with their tax obligations and claim their entitlements.

In noting the challenges that some taxpayers aged 65 and over may face in engaging with our online services, Revenue host an “Age Week” outreach event in our public offices annually. The most recent event was held in May 2024 and the intention is run similar sessions in 2025. The aim of the event is to enhance the support available to assist these individuals in meeting their tax obligations, promote the ease of use of our online services, and to reduce the compliance burden for these taxpayers.

For taxpayers who, for a variety of reasons, may not have access to Revenue online services, an appointment service is provided, where taxpayers can book an in person appointment in Cork, Dublin, Galway or Limerick or a virtual appointment which is conducted via video call. Virtual appointments can be conducted from the taxpayer’s home, removing the need for them to attend a Revenue office. Appointments can be made by calling Revenue’s dedicated appointments phone service at 01 738 3660.

The Form 12S 2023 with instructions on how to FREEPOST same is available from the Revenue website here: www.revenue.ie/en/self-assessment-and-self-employment/documents/form-12s.pdf

For details on the information sessions noted above please see the Revenue website here: www.revenue.ie/en/news/articles/revenue-over65s-event.aspx

Further guidance on claiming tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed using the following link: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf