Joan Burton (Dublin West, Labour)

I raised this issue yesterday. I pointed out to the Minister that where a woman is undergoing a course of IVF treatment, that treatment is only available privately and it is very expensive. First, there are detailed medical investigations to find out whether a woman is suitable and, second, people undergoing treatment are advised that they will often need three or more courses of treatment. As the cost of each stage can be in excess of €2,000, and even €3,000, it is not unusual for a course of IVF treatment to cost €10,000 and I have heard of cases where the cost was €20,000.

When the Minister flat-rated medical expenses he exempted, correctly, people paying nursing home fees. For the relatively tiny number of people who use IVF as one of their last avenues to have a baby, which they long to have, the Minister's decision can make the finances of IVF extraordinarily, additionally expensive, especially for people who are in the middle of a course of treatment. For a course of treatment costing €10,000 the tax relief would have been €4,000 but that will now be slashed to €2,000, reducing the relief expected by €2,000, and that is at the cheaper end of the scale.

Even if the Minister does not accept the amendment I urge him to examine the situation to see if the State can do something. I spoke also to the Minister for Health and Children, Deputy Harney, who said she might consider some kind of State scheme. The amendment deals with a particular situation.

Yesterday we heard about the situation where children who are committed to undergoing an expensive round of orthodontic treatment cannot opt out once started. Again, that has a particular impact on families who often save to allow their child to undergo such treatment. Up to now the tax relief has been an important element in relieving the overall financial burden.

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