Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Minister for his response. The issue really is that people have to incur extra expense to get a referral. It involves going to the GP to get a referral to see a physiotherapist. Only then will any expenditure the person makes on physiotherapy qualify for tax relief.

I understand the budgetary constraints. What the Minister is saying is that there could potentially be knock-on effects. Presumably, the Minister will be concerned about self-referrals or people referring themselves for various therapies. Realistically, people are not going to do that for tax relief purposes. Tax relief is granted at the standard rate. Is that the Minster's objection to it? Is it because it would then have to be applied in respect of other forms of therapy?