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Dáil Éireann debate -
Wednesday, 5 Mar 2003

Vol. 562 No. 5

Written Answers - Tax Reliefs.

Jimmy Deenihan

Question:

221 Mr. Deenihan asked the Minister for Finance the reason sight testing and advice as to use of spectacles or contact lenses, and the supply and repair of spectacles and contact lenses, do not qualify as medical expenses against which tax relief may be claimed, particularly for individuals whose jobs necessitate long hours spent working on computers and whose employers do not provide either free or reduced cost sight testing; his plans to change this; and if he will make a statement on the matter. [6618/03]

Under section 469 of the Taxes Consolidation Act 1997, income tax relief at a taxpayer's marginal rate is available for medical expenses incurred by a person on his or her own behalf, or on behalf of his or her spouse and his or her dependants. Expenses incurred in respect of routine ophthalmic treatment – sight testing and advice as to the use of spectacles or contact lenses and the provision and repairing of spectacles or contact lenses – are explicitly excluded from the relief, however. I am informed by the Revenue Commissioners that the inclusion of these items would cost about €14 million per annum.

I do not plan to change the terms of medical expenses relief as suggested by the Deputy. Employees making PRSI contributions who satisfy the contribution criteria are entitled to treatment benefit, including dental, optical and hearing aid benefit, from the social insurance fund. Under the optical benefit scheme, the entitlements of an insured individual include a free sight test, a fixed contribution towards an eye examination for contact lenses, free glasses if frames covered by the scheme are selected or a fixed contribution towards the cost of glasses if frames other than the type covered are selected, replacement lenses for existing frames and a contribution towards the cost of contact lenses.
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