Entitlement to benefit under the treatment benefit scheme is based on PRSI contributions paid. The qualifying criteria vary depending on age, but for someone aged between 21 and 66 the current rules are that they must have:
(1) At least 260 reckonable (Class A, E, H, or P) contributions paid since first starting work, and
(2) At least 39 such contributions paid or credited in the 2011 year.
According to the Department’s records, the person concerned has made a total of 104 qualifying contributions since first starting work, with none of these recorded in 2011. As a result she is not currently eligible for dental benefit under the treatment benefit scheme.