Jimmy Deenihan (Kerry North, Fine Gael)
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Question 198: To ask the Minister for Finance if persons who were provided with and maintain contact lenses, prior to the Revenue Commissioners decision to amend the information on the website version of both their information leaflet and the health expenses claim form, are entitled to claim these as medical expenses for the purpose of tax relief, given that this information was not available in the information leaflet or on the claim form; if the Department is legally obliged to accept these claims; and if he will make a statement on the matter. [17880/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The information to which the Deputy refers, which will shortly be added to the relevant information leaflet, is to make it clear that, as is the case with spectacles, the provision and maintenance of contact lenses does not qualify for tax relief. I am informed by the Revenue Commissioners that if, in the absence of the information in the leaflet, a claim had been made it would have been refused in accordance with the law.