Seán Haughey (Dublin North Central, Fianna Fail)
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Question 132: To ask the Minister for Finance the tax relief available for dental treatment; and if he will make a statement on the matter. [22887/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that Section 469 of the Taxes Consolidation Act 1997 provides for tax relief on certain health expenses incurred by a taxpayer in respect of the provision of health care for him or herself and/or his or her qualifying dependants. However, the relief is only available to the extent that tax has been paid. For example, if a person makes a claim for relief for net health expenses of €800 but has only paid €400 in tax in the year to which the claim relates, then the extent of the tax relief in respect of the claim can be no more than €400.

Expenditure incurred on routine dental treatment (meaning the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures) does not qualify for tax relief.

However, the cost of the following non-routine dental treatments qualify for tax relief:

∙crowns;

∙veneers;

∙tip replacing;

∙gold posts;

∙gold inlays;

∙endodontics — (root canal treatment);

∙periodontal treatment;

∙orthodontic treatment;

∙surgical extraction of impacted wisdom teeth;

∙bridgework;

∙dental implant treatment.

Relief may be claimed in respect of treatment obtained outside the State provided the practitioner is entitled under the laws of the country in which the care is provided to practise medicine or dentistry there.

Relief cannot be claimed for any expenditure, which has been or will be reimbursed by a medical insurer. In addition, tax relief is not due in respect of the first €125 of any medical expenses incurred in any tax year. In the case of an individual claiming relief in respect of two or more persons, the first €250 is not allowable.

To claim tax relief in respect of dental work, an individual should submit to his or her tax office—

(a) a completed health expenses claim form (known as Form Med 1) — this is to be completed by the individual making the tax claim; plus

(b) a completed Form Med 2 (this is to be completed by the dentist who carried out the dental work).

Further information regarding tax relief under the heading of health expenses is available on the Revenue website at www.revenue.ie.