Brian Lenihan Jnr (Dublin West, Fianna Fail)

As for Deputy Burton's point, higher rate relief is of no benefit to standard rate taxpayers who seek IVF treatment and the reintroduction of higher rate relief is not the answer in this respect. The Government must examine whether a scheme that will help both higher and standard rate taxpayers in the same way is feasible. An expenditure-based scheme would be required, were this to be addressed in current economic circumstances. I will raise this issue in that context with the Minister for Health and Children.

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