Marc MacSharry (Fianna Fail) | Oireachtas source

It is open-ended, but we are not talking about a tax rebate for people who decide to go to a masseuse for a back massage. If that were the case I could understand the argument that this had the potential of having a queue of people seeking this relief. None of us would knowingly incur the expense of going to a physiotherapist if it was not needed. I will not delay the House on the issue but common sense should dictate that this is a no-brainer.