Joan Burton (Dublin West, Labour)

I move amendment No. 15:

In page 38, between lines 10 and 11, to insert the following:

"8.—Where medical expenses claimed as a tax credit consist of or include IVF treatment, the expenses shall to that extent be allowable at the higher rate.".

I raised this matter with the Minister on Committee Stage. The Minister has proposed to flat rate medical expenses relief, which was allowed at 41% and to reduce the relief to 20%, save in the case of nursing home expenses, which will remain at 41% for some time. I drew the Minister's attention to an area in which I believe there is a particular hardship being inflicted. It applies to couples and persons undergoing a course of in vitro fertilisation, IVF, treatments. I also raised this matter with the Minister for Health and Children and I have confirmed that IVF treatment is not available in the country.

Where a couple wish to have a child, have exhausted other possibilities and have undertaken a course of IVF treatment, it must be done on a private basis. It is not something for which medical insurance companies will pay, or for which they will make a substantial contribution. Normally, it must be paid for by the couple involved. For many such couples it may be the last opportunity to have a child and the treatment is, therefore, very important and significant for them and their wider families. These people experience a longing, hope and desire to have a child.

The process currently involves protracted medical investigations to see if the woman is suitable for the treatment. Then, if it is possible and recommended to undergo the treatment, one must provide for up to three or more courses of treatment. The initial investigation and each course of treatment can cost between €2,000 and €3,000. It is not unusual for a course of IVF treatments to ultimately cost at least €10,000 and I have heard of cases where it may cost up to €20,000. In such circumstances, the treatment must be carried out privately, because it is not available through any public treatment of which I am aware. In that case the medical taxation relief is remarkably significant and important for couples. Couples must fund the treatments and, in many cases, the preparation for the treatment, the investigations and the treatment itself often entail the woman reducing her workload or, in some cases, stopping work completely.

Not everyone who goes for IVF treatment is well-heeled. There are people in all circumstances who wish to have a child but cannot without the support of IVF treatment. Their families may come together to help with financial support. I asked the Minister to examine this matter. The Minister for Health and Children suggested she would examine the matter and introduce a scheme to recognise the difficulties arising for affected couples.

While statements have been made by parents who are taking their children for highly expensive orthodontic treatment, there is some level of provision through the public system for very severe cases. This is the reason IVF treatment is unique. I tabled this amendment again because the Minister had stated he would examine this issue to ascertain whether he could do something to assist. The Minister should indicate whether, having had some time to think over the matter, it is possible for him and his colleague, the Minister for Health and Children, to do something to assist couples who find this is the only way in which they may be able to have a baby. This is an extremely expensive option for which the State makes no public provision. Although the Minister spoke glowingly a few minutes ago of Scandinavia, one can get some assistance there from the state in respect of such issues. The Minister should indicate whether he has had time to think about this issue or to give some consideration as to how he might assist such couples.

Incidentally, I refer in particular to those who already have entered the treatment process. The ending of the higher rate health relief has taken them by surprise, as they have built up a budget that now has been increased by approximately 21% because of this unexpected change.

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