Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 45:

In page 20, to delete lines 16 to 20 and substitute the following:“(a) by inserting the following definition:

“ ‘child’ means an individual under the age of 18 years or, if over the age of 18 years and under the age of 23 years, who is receiving full-time education and in respect of whom the payment under a relevant contract has been reduced in accordance with paragraph (a)(ii) or (b)(i) of section 7(5) of the Health Insurance Act 1994;”,

(b) by substituting the following for the definition of “relevant contract”:

“ ‘relevant contract’ means a contract of insurance which provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of—
(a) actual health expenses (within the meaning of section 469), being a contract of medical insurance, or
(b) dental expenses other than expenses in respect of routine dental treatment (within the meaning of section 469), being a contract of dental insurance;”,”.

This amendment to section 8 addresses concerns expressed by both individual policy and authorised insurers that some students over the age of 18 who are included in family policies effected by their parents are charged the full adult premium. In effect, without this amendment the section as published would have allowed only the reduced ceiling of €500, applicable to children, for such students. I am introducing an amendment of the definition of “child” which provides for the higher adult rate of relief to apply where the premium charged in respect of that student is not a reduced premium.

As I advised during the Second Stage debate, I am bringing forward an amendment in regard to what constitutes a relevant contract. This change will provide that tax relief will be available where an individual effects a policy in respect of any other person. Previously this was restricted to an individual, their spouse or civil partner and any children or dependants of the individual, spouse or civil partner.