Mr. Fintan Hourihan:

Orthodontic treatment is expensive, as we all know. It used to be the case that the cost could be offset considerably by the tax relief. It was the case that the tax relief was allowed at the marginal rate, which was over 40% of the time, meaning the patient or patient's family could retrieve much of the cost. The tax relief is now restricted to the standard rate. We have advocated that, as a means of offsetting the cost to the patient, consideration be given to a higher rate of relief for expensive dental treatment such as orthodontics. We are aware that there is a problem with the public orthodontic service and that it is expensive to obtain orthodontic care from a private specialist or dentist, but one way of alleviating the problem pretty much immediately from the patient's perspective, although it might not solve it, would be a relief at a higher rate. This would mean the care would be more affordable, bearing in mind that the costs to the dentist are not reducing. If there were offsetting at the higher rate, it would at least lower the cost to the patient of going to the dentist for orthodontic treatment.