There is no provision in tax law to allow relief for expenses relating specifically to dyslexia treatment or instruction. However, in recent years the Government has increased significantly the supports available through the direct expenditure system for children with disabilities. In 2005, approval was given for the Department of Education and Science to move from individual allocation of resource teaching support for children with special needs, on foot of a psychological assessment, to an approach whereby all mainstream primary schools are allocated resources based on their enrolment without the need for individual psychological assessments for the high incidence categories of need, such as dyslexia and mild general learning disability. In all, it is projected that, of the total budget of the Department of Education and Science of almost €9.5 billion, over €1 billion is allocated across services for special needs.
As with many areas where State support may be required, the question arises as to whether such support may be more effectively provided through the direct expenditure route rather than through the tax system. One advantage of the former mechanism is that the support may be better targeted at those in need, irrespective of family income, whereas support through the tax system can only benefit those whose incomes are high enough to benefit from tax relief.