Brian Lenihan Jnr (Dublin West, Fianna Fail)

I wish to address the restructuring of certain tax reliefs.

Restructuring Certain Tax Reliefs

I propose to standard rate the tax relief for unreimbursed medical expenses, which are currently available at the full marginal rate of tax. I also plan to reduce the annual earnings limit for tax relieved pension contributions from €275,000 to €150,000 per annum. These measures will promote greater equity in tax relief.

Travel Tax

Consistent with moves by other EU member states such as the UK and the Netherlands, I intend to introduce an air travel tax from 30 March 2009; the tax will apply to all departures from Irish airports.

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