asked the Minister for Finance whether the scheme of income tax relief for health expenses covers expenses incurred in transporting a mentally-handicapped child to school; and, if not, whether he will amend the scheme to cover such expenses.
Ceisteanna—Questions. Oral Answers. - Tax Relief for Health Expenses.
30.
The scheme of income tax relief for health expenses introduced by section 12 of the Finance Act, 1967, does not cover the cost of expenses incurred in transporting a mentally-handicapped child to school. In regard to the second part of the question, the Deputy will appreciate that I cannot indicate in advance what proposals the next Budget Statement may or may not contain.