The income tax relief that is available for non-reimbursable medical expenses is a generous relief which costs the Exchequer some £8 million each year. The relief is intended to alleviate the hardship which could otherwise arise for taxpayers because of unforeseeable costs of medical care incurred as a result of disability or illness.
The Government is committed to the maintenance of the core element of the relief which is designed to assist taxpayers who are faced with unexpected expenses of a sizable nature. The extension of the relief to cover routine expenses, i.e. the costs of routine dental, optical and maternity care, would go beyond the basic intention of the relief and I have no plans to extend the relief in this way.