Tax Code.

Dáil Éireann Debate, Tuesday - 11 May 2004

Tuesday, 11 May 2004

Questions (113)

Richard Bruton

Question:

143 Mr. R. Bruton asked the Minister for Finance if he will consider granting tax relief universally at a 42% rate to persons, even those on low incomes, in respect of orthodontic work, for which a certificate of need will have been issued by the health board, bearing in mind that this is work for which there is a statutory entitlement, and the need for private work is due to the inability of the State to deliver the service; and if he will consider allowing such a scheme to continue at least until the State has dealt with the chronic waiting list for such service. [13156/04]

Written answers

Minister for Finance (Mr. McCreevy)

Under section 469 of the Taxes Consolidation Act 1997, tax relief at the taxpayer's marginal rate of tax is available for expenses for non-routine dental treatment including orthodontic treatment. The relief, which is provided by way of repayment, may be claimed by an individual in respect of his or her own expenses, expenses met for a spouse, dependant and certain other relatives or a child who is not a relative but is in the custody of and is maintained by the individual.

However, de minimus limits apply. In a tax year, the first €125 of expenses incurred for a claim in respect of an individual and the first €250 of expenses incurred for a claim relating to two or more individuals are excluded from the scope of the relief. This relief is available on qualifying expenses incurred in or outside the State if the dentist is entitled under the laws of the country in which the care is provided to practise dentistry there. I have no plans to change the terms of medical expenses relief along the lines suggested by Deputy Richard Burton. The question of the provision of treatment services for those who require orthodontic work is a matter for the Minister for Health and Children, Deputy Martin.