Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I thank the Minister for his response. I can understand his concern on the wider issue. It is a big tax relief claimed by many people. Unfortunately, many others do not claim this tax relief, despite the fact that they are entitled to it and that they can still claim it four years in arrears. That is something we would encourage people to do for medical expenses. This is an issue of equality because it should not be the case that the Minister can cherry-pick what is in or out. What is in is non-routine dental treatment and what is out is routine dental treatment. The question posed by those in the profession is how a bridge or implant can be non-routine yet dentures are routine. It does not make sense. I have heard what the Minister said. I will withdraw the amendment and consider it again on Report Stage, but in the intervening period I ask him to not only review the correspondence that might have come into him, because it might have gone to the Department of Health as opposed to the Department of Finance, but that his officials reach out to the chief dental officer and to Department of Health on this issue. We can discuss their views on Report Stage and perhaps have a more round assessment of the issue before we conclude the Bill.