Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

That is a very disappointing response from the Minister. If he listened to the dental profession, dentists would tell him very clearly that dentures are not routine. Dentists have given a description about how they can range from seven to 50 years. There is an issue of fairness and equality here given that bridges and implants are deemed as non-routine but dentures are not. The chief dental officer from the Department of Health should be engaged with us here. This is something I feel strongly about. I understand from those working in the profession that the tax relief is the difference for some, although not all, as to whether they will continue to wear loose fitting or inappropriate dentures, which as I outlined, have a negative impact on their health and is not appropriate. This is a 20% tax relief for non-routine dental treatment.

Nobody is suggesting that fillings, scaling and cleaning are not routine. Likewise, the cleaning of dentures is routine, but the provision of dentures is non-routine. We should not decide on it ourselves. I am not a dentist and neither is the Minister. If he talks to dentists in the profession, they will tell him that it is not routine. There is an issue of fairness here in how we treat different types of procedures, some that are more costly and out of reach of individuals and, therefore, cannot be availed of, but if they were to be availed of, they would be entitled to tax relief. He can see the list in terms of what is available in the non-routine category such as crowns, veneers, Rembrandt-type etched fillings, gold posts and gold crowns, implants, chrome cobalt splints and other such treatments are entitled to tax relief but dentures are not.