Andrew Doyle (Wicklow, Fine Gael)
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96. To ask the Minister for Finance if recent discussions have taken place within his Department on amending the Taxes Consolidation Act 1997 and related acts to allow patients claim a reimbursement for physiotherapy expenses when they self refer; and if he will make a statement on the matter. [29160/13]

Willie Penrose (Longford-Westmeath, Labour)
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101. To ask the Minister for Finance if he is giving consideration to amending the Taxes Consolidation Act 1997 which would permit patients to claim reimbursement for physiotherapy expenses incurred by such patients when they self refer; if same will be brought forward in the October Budget; and if he will make a statement on the matter. [29299/13]

Aodhán Ó Ríordáin (Dublin North Central, Labour)
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103. To ask the Minister for Finance if he has considered an amendment to the Taxes Consolidation Act 1997 to return to the situation whereby patients are allowed to claim reimbursement for physiotherapy expenses when they self refer; and if he will make a statement on the matter. [29402/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 96, 101 and 103 together.

The position is, as I have stated on many occasions in the House, that this issue was raised during the debates in the Seanad on Finance Bill 2013, during which I agreed to re-examine the matter during the course of this year.

My Department is currently in the process of examining the issue and when the analysis is completed and the findings are presented to me, I will make any necessary decisions in the context of Finance (No 2) Bill 2013.