Dáil debates

Wednesday, 7 March 2007

Finance Bill 2007: Report Stage (Resumed).

 

1:00 pm

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)

I move amendment No. 10:

In page 15, to delete lines 32 to 40 and substitute the following:

""(2) Subject to this section, where an individual for a year of assessment proves that in the year of assessment he or she defrayed health expenses incurred for the provision of health care, the individual shall be entitled, for the purpose of ascertaining the amount of the income on which he or she is to be charged to income tax, to have a deduction made from his or her total income of the amount proved to have been so defrayed.",".

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