Joan Burton (Dublin West, Labour)
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Question 187: To ask the Minister for Finance if surgery, including cosmetic or other medical services provided by a person (details supplied) or any clinics associated with them, including Central Park South Clinic in New York, has qualified or would qualify for tax relief or medical expenses and expenditure; if so, the number of taxpayers qualifying for such reliefs in each year since 2000 and the amounts in each year. [15198/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Tax relief for unreimbursed medical expenses does not cover plastic surgery or other medical works or procedures undertaken on purely cosmetic grounds. The clinic referred to by the Deputy is not on the list of approved hospitals for medical treatments that might qualify.

Bernard Durkan (Kildare North, Fine Gael)
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Question 193: To ask the Minister for Finance when tax refund will be awarded to a person (details supplied) in County Kildare based on annual rent paid; and if he will make a statement on the matter. [15454/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that a letter issued to the taxpayer on 3 May 2005 advising that no rent relief is due in respect of rent payments as only rent payable in respect of private rented accommodation is allowable.