Vol. 465 No. 2
82 Mr. J. Mitchell asked the Minister for Finance the total amount of money which has been refunded to taxpayers from the Republic for dental treatment carried out in Northern Ireland and in all other countries for each of the last three tax years ending on 5 April 1994, 5 April 1995 and 5 April 1996; the plans, if any, he has to change the arrangements in current or future years; and if he will make a statement on the matter. [9353/96]
I am informed by the Revenue Commissioners that statistics on tax relief for medical expenses are not recorded in such a manner as would enable the information requested by the Deputy to be given.
Section 12 of the Finance Act, 1967, provides for tax relief for certain health expenses even if the treatment was received abroad. I draw to the Deputy's attention that section 12 of the Finance Act, 1967, has been in operation now for many years on this basis. The section's primary aim is to alleviate the financial expense incurred by taxpayers as a result of non-routine and non-reimbursable health expenditure whether or not the treatment is provided within the State. I have no plans to change this relief. Furthermore, there may be EU implications if any restrictions were to be applied in relation to where the service is provided.
