The issue of IVF treatment for single people using donor sperm raises a number of sensitive issues in the legal, medical, ethical and social spheres. The provision of IVF treatment is not publicly funded and as such is not available in the public health services. Persons wishing to avail of this treatment must do so in a private capacity and are obliged to meet the costs themselves; however, they are eligible for tax relief on medical expenses. IVF is not currently subject to a statutory framework of control; medical practice is governed by guidelines issued by the Medical Council. With a view to addressing these concerns, a commission on assisted human reproduction was established in 2000 to prepare a report on the possible approaches to regulation of all aspects of assisted human reproduction, including that of IVF using donor sperm. The commission comprises the medical, scientific and legal expertise necessary for a detailed and informed examination of the issues involved and it is required to consult widely with interested parties, including philosophical and theological experts to ensure that their perspectives are considered and reflected as appropriate. As part of the consultation process, the commission recently placed advertisements in the press inviting submissions from the public on the matter. The publication of the commission's report will provide the basis for informed public debate before the finalisation of any policy proposals. The drug payment scheme which covers drugs ordinarily used in the community does not extend to drugs dispensed in the circumstances outlined by the Deputy.