Dáil Éireann díospóireacht -
Thursday, 5 Jul 2001

Vol. 540 No. 3

Written Answers. - Tax Reliefs.

Cecilia Keaveney

Ceist:

116 Cecilia Keaveney asked the Minister for Finance the tax incentives which exist for people who wish to have private educational psychological assessments carried out on their children; and if he will make a statement on the matter. [20557/01]

Minister for Finance (Mr. McCreevy)

Under section 469 of the Taxes Consolidation Act, 1997, tax relief is available in respect of certain non-routine unreimbursable health expenses incurred in a tax year. The first £100 of health expenses in the case of a single person, or £200 in the case of a married couple or family, are excluded from the scope of the relief. The relief can be claimed on a MED 1 form and is allowed at the taxpayer's marginal rate of tax.

The definition of health expenses was extended with effect from 6 April 2001 by the Finance Act, 2001, to include the cost of educational psychological assessment carried out on a dependent child of a taxpayer by an educational psychologist. A dependent child is a child of the taxpayer, or a child in the custody of the taxpayer and maintained at the taxpayer's own expense, who is under the age of 18 years, or if over the age of 18 years, is receiving full-time instruction at any university, college, school or other educational establishment; or a child in respect of whom the taxpayer is receiving an incapacitated child tax credit. An educational psychologist is a person who is entered on a register maintained by the Minister for Education and Science for the purposes of section 469.

Cecilia Keaveney

Ceist:

117 Cecilia Keaveney asked the Minister for Finance the tax incentives which exist for people who wish to have private orthodontic treatment; and if he will make a statement on the matter. [20558/01]

Minister for Finance (Mr. McCreevy)

Under section 469 of the Taxes Consolidation Act, 1997, tax relief is available in respect of certain non-routine unreimbursable health expenses incurred in a tax year. The first £100 of health expenses in the case of a single person, or £200 in the case of a married couple or family, are excluded from the scope of the relief. The cost of orthodontic treatment is a health expense for the purposes of section 469. The treatment must be carried out by a dentist who is registered in the register established under section 26 of the Dentists Act, 1985; or if the orthodontic treatment is provided outside the State, by a dentist who is entitled under the laws of the country where the treatment is carried out to practise dentistry there. The relief, which is allowed at the taxpayer's marginal rate of tax, can be claimed on a MED 1 form which must be accompanied by a MED 2 form completed by the dentist who carried out the treatment.