Brian Cowen (Laois-Offaly, Fianna Fail)

If so doing would be of assistance in trying to assess the position, I can make inquiries into the matter.

However, it is not a simple matter to change to a system that operates at source. One requires a limited number of service providers to be able to so do. The fact there are thousands of GPs means it would not be as simple as, for example, doing so with the limited number of trade unions in respect of trade union subscriptions.

It is important to note that the relief is available at the marginal rate for the taxpayer and to consider giving relief at source would constitute a significant complication. Existing schemes of relief at source, such as mortgage interest relief and medical insurance relief, are given at the standard rate to all comers. Consequently, suggesting that relief at source for medical expenses would be a straightforward matter is not comparing like with like. The marginal rate of relief in respect of medical expenses is not available in respect of some of the other, larger, reliefs that are at the standard rate. The latter can be developed as tax relief at source because of the limited number of service providers relative to the total number of beneficiaries. However, there is a far greater number of service providers in respect of medical expenses.

Members can discuss the further amendment in respect of getting rid of the de minimis rule. I listened to Members' points in this regard and while it will provide for a greater workload etc., I am prepared to accept that we should move to a nil position rather than a €125 de minimis position, subject to the approval of the House.

In that case, one should not then suggest that moving to a tax relief at source is a simple, obvious or uncomplicated step. I have outlined the reasons this is not correct. Nevertheless, as Deputy Bruton noted, I regard it to be my job to listen to Members' opinions and when I can accommodate a point of view that, on balance, might be the right way to go, I have no problem in so doing.

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