Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Our difficulty is the open-ended nature of the facility being provided. If people can go privately to a physiotherapist, as they do, and make an unlimited number of appointments, they can claim back that cost for tax purposes. It is open-ended. I would find it very difficult to even cost it. In terms of the control on it, it is allowable provided the GP says, by way of prescription, that the person needs physiotherapy. That is a reasonable position since the relief is tied to medical expenses anyway.