Brian Lenihan Jnr (Dublin West, Fianna Fail)

As for Deputy Bruton's amendment, I understand he envisages that higher rate taxpayers, who are 70 years old or more, should be allowed to deduct health expenses at their marginal rate. The biggest health expense that an elderly person may face is nursing home fees and I have introduced an amendment to ensure that such fees will continue to be deductible at the taxpayer's marginal rate.

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