The position is as I stated in Budget day speech, that from 16 October 2013, tax relief for medical insurance premiums will be restricted to the first €1,000 per adult and the first €500 per child insured. Any portion of premium paid in excess of these ceilings will no longer qualify for tax relief. The new ceilings will ensure some continuing support via the tax system for those who purchase medical insurance policies, while reducing Exchequer exposure to more expensive policies. I have no plans to review this decision.
Furthermore, I am informed by the Revenue Commissioners that, as the annual returns received from health insurers are not required to provide an individualised breakdown of the premium payments applying to individuals covered by health insurance policies, there is no basis on which an estimate of the impact of the Budget measure on older people could be separately identified.