Cecilia Keaveney
Question:60 Cecilia Keaveney asked the Minister for Finance the concessions, if any, available for persons who have their orthodontic treatment in Northern Ireland. [12232/96]
Written Answers. - Orthodontic Treatment.
I am informed by the Revenue Commissioners that, under section 12 of the Finance Act, 1967, relief from income tax is available to taxpayers who receive orthodontic treatment from a registered practitioner, including a practitioner in Northern Ireland. The relief, which is provided in respect of non-reimbursable medical expenses is subject to a statutory deduction of £100 for one person or £200 for a married couple or a family. The relief is provided at the taxpayer's marginal rate of income tax.