I assume that the Deputy is referring to educational psychological assessments in his question. The position is that under section 469 of the Taxes Consolidation Act 1997 which deals with medical expenses relief, tax relief is available in respect of educational psychological assessments carried out by educational psychologists.
However, the question of the provision of tax relief for remedial education programmes which might be recommended arising from such assessments raises issues which go beyond the provision of tax relief for medical expenses. These issues would need to be considered having regard to, among other things, existing and planned direct expenditure provision in the special education area. In this regard, I point out to the Deputy that in the current year, direct provision for those with special education needs through the Department of Education and Science alone is likely to amount to almost €350 million.
I have no plans at present to introduce tax relief along the lines suggested by the Deputy.