Last week, the Tánaiste and Minister for Finance, Simon Harris and Minister for Health Jennifer Carroll MacNeill jointly confirmed that the existing tax relief available for health expenses will be extended to health care provided by pharmacists under the Common Conditions Service.
The necessary legislative amendments are expected to be introduced in the Finance Bill later this year, while a Revenue administrative practice will allow taxpayers to claim tax relief for health expenses for relevant health expenses incurred under the Common Conditions Service in the interim.
The Common Conditions Service, launched earlier this year, allows community pharmacists to advise and provide expanded treatment options for certain common conditions. Tax Relief for Health Expenses will now also cover the cost of pharmacist consultations and any medications prescribed under this service.
Commenting on the announcement, Tánaiste and Minister for Finance, Simon Harris said:
“I am expanding tax relief for health expenses to cover costs incurred by individuals who avail of health care through the Common Conditions Service. This will ensure that these individuals will be able to claim the same tax relief as they are currently able to avail of when visiting their GP.
This new Service is an important part of our Programme for Government commitment to further expand the services provided by pharmacists, recognising Irish pharmacists as highly trained, well-educated healthcare professionals”.