Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 169:

In page 66, between lines 2 and 3, to insert the following: "Report on tax relief for dental expenses

55.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on tax relief for dental expenses, in particular non-routine procedures, its equitability, and options for including non-routine dental treatments such as dentures, etc.".

This seeks a report on tax relief for dental expenses, particularly expenses associated with non-routine procedures. It refers, in particular, to "options for including non-routine dental treatments such as dentures". It seems to be a simple amendment. We will see what the Minister has to say about it.

Everybody will agree it is important that those with missing teeth should have them replaced as soon as possible with a device such as a bridge, implant or, as in many cases, dentures. This is not just important aesthetically in the sense that it gives people self-confidence, but it is also important so people can have a proper diet, which is crucial if they are to have a healthy lifestyle. People who have loose or ill-fitting dentures often try to avoid certain foods, which is unhealthy for them. We are aware that a scheme has been established by the Revenue Commissioners to claim tax reliefs on dental expenses. It is called the Med 2 scheme and it is very much used by many people throughout the State.

Under the Taxes Consolidation Act 1997, tax relief can be claimed on non-routine dental procedures, such as those for crowns and bridges, but it cannot be claimed on routine dental procedures such as procedures to obtain new dentures, denture repairs, filling and cleaning. Those who have worked in the industry for many years can understand how denture repairs, fillings and cleaning could be classed as routine dentistry and therefore would not be eligible for the relief, but they do not understand how providing new dentures could fall into this category. They tell me that people change their dentures probably every seven to 15 years. For some, it could be ten 20 years. In some cases, people have been wearing dentures for up to 50 years. Therefore, there is clearly no routine to this at all. It is not a case that the dentures have to be disposed of after a certain period. It can be from seven years to 50 years.

Contact has been made with the Chief Dental Officer, who has investigated the issue. I understand the officer cannot find where the Revenue Commissioners came up with the classification of procedures to obtain new dentures as routine. Also, the officer is not sure whether there was ever consultation with the Department of Health on the matter.

There is an issue of fairness. There are those who may be able to afford an implant or bridge if they lose a tooth and who can obtain tax relief as a result, but there are some who cannot afford the treatments and therefore opt for dentures. Consequently, they are not entitled to any tax relief. While those with dentures do not fall into any particular socioeconomic class, there are indications that it is those from a lower socioeconomic background who are in the majority and therefore denied the type of tax relief in question.

We are asking for a report. What we are really asking for is that the legislation be amended to include procedures for new dentures in the description of non-routine procedures or to omit them from the description of routine procedures, thereby allowing people replacing their dentures to make a Med 2 claim for tax relief in the same way that somebody obtaining an implant, bridge or crown can avail of the support. It is an issue of fairness. It might have been an oversight. I am interested in hearing what the Minister has to say about it.