Liam Twomey (Fine Gael)

I move recommendation No. 2c:

In page 38, after line 45, to insert the following subsection:

"(2) The Minister shall ask the Commission on Taxation to produce a report within 3 months on the impact of this Act on dental costs for families with children under 16 years of age.".

Recommendation 2c relates to what we discussed on Recommendation 2b. The Government is taking away the opportunity for people to write off their dental costs against tax and get tax relief on dental costs. I have pointed out the substantial cost of this to some families. The Minister does not accept that this should be repealed and that families should be able to continue to write off the cost of orthodontics and other expensive dental work. This is often a plan going over years and many families will be in the middle of this treatment and find that this becomes an additional expense.