Dr. Nat O'Connor:

There is an argument that tax relief is priced into the cost of health insurance. When the cap was placed on health insurance relief, we saw a tax relief figure of about €800 a year. Many health insurance products are now hovering at that point. We know that tax breaks can distort market activity and pricing. Tax relief is also grossly inequitable for those who do not earn enough money to avail of it. They are not incentivised in that regard. They are the ones who are caught in the middle. They are not entitled to a medical card and cannot afford health insurance.