Paschal Donohoe (Dublin Central, Fine Gael)
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The issue is not a matter of the particular procedure that we are referring to here. While I respect the views of dentists, I have to be mindful of the fact that this is an issue that is broader than just dentistry. I refer to how we define what kind of health expenses qualify for tax relief. I could not agree to a change in regard to a dental expense and not expect that similar issues would be raised by other professions on behalf of those that they are looking after and to whom they are trying to give good healthcare.

This is not a matter of compassion. I am as compassionate towards those who need support with dental care as the Deputy but through our social insurance system we have a way in which we try to increase the availability of dental benefits and doing so in recognition of the need that is there. This is not just a dental matter; it relates to the principles by which we define what kind of health expense justifies a tax relief. It is for that reason that I am not in a position to accept the amendment. I will check with my Department to see if there has been correspondence with the chief dental officer on the matter and if there is anything I am missing in the argument that has been made. I will certainly follow up the matter with his office between now and Report Stage.