Dan Boyle (Cork South Central, Green Party)

I support the amendments before us and the Minister's amendment No. 10, which would seek to remove the €125 threshold. It remains to be seen under the current system whether this will increase take-up. I support Deputy Burton's calls for examining mechanisms as regards how this tax relief can be deducted at source. As the Deputy has stated, the technology and databases exist for this to be done, if not on the widest possible level, then certainly on a pilot basis.

I worry about conflicting standards the removal of the €125 threshold might encourage, particularly with regard to the purchase of medicines. People pay up front and receive a small exemption for the money they pay initially on medicines. There should be a complete examination of how charges are levied in the health system, both through tax relief and direct charges, to bring about a degree of consistency.

The Minister probably was not thinking of that when he agreed to this amendment, but there are conflicting standards within the health system itself affecting people on low incomes, in particular, and those who do not qualify for the medical card. The threshold for medical cards has not been altered for four years and there is a growing sector of the population without medical cards or medical insurance who are being asked to meet a large portion of their medical expenses from their own resources despite their having very low incomes.

The time is now right for a more systematic review of tax relief and charges in this area. This might spring from the Minister's agreement to allow this concession on Report Stage.

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