John Paul Phelan (Fine Gael)

I move recommendation No. 13:

In page 19, before section 14, to insert the following new section:

"14.—The Principal Act is amended in section 469—

(a) in subsection (1), in the definition of 'health care', by deleting the words 'but does not respect of include routine ophthalmic treatment or routine dental treatment', and

(b) in subsection (2), by the deletion of that subsection and substitution with the following:

'(2) Subject to this section, where an individual for a year of assessment proves that, in the year of assessment, he or she defrayed health expenses incurred for the provision of health care for any qualified person, the individual shall be entitled, for the purpose of ascertaining the amount of the income on which he or she is to be charged to income tax, to have a deduction of the amount made from his or her total income.'.".

This recommendation seeks to extend the reliefs available for medical expenses to include routine dental and ophthalmic treatment. In recent years, these treatments have become expensive. While specific repair work of a dental and ophthalmic nature is covered by the relief, routine treatment is not. What would be the cost to the Exchequer if the scheme was extended?