Jack Wall (Kildare South, Labour)
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Question 126: To ask the Minister for Finance if within the PAYE system there are mechanisms available for persons (details supplied) in County Kildare to claim or recoup expenses paid for special education for their children; and if he will make a statement on the matter. [10888/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I have been advised by the Revenue Commissioners that there are no mechanisms available within the PAYE system for the taxpayer to claim or re-coup expenses paid in respect of tuition fees paid for children with special educational needs.

In recent years, the Government has increased significantly the supports available through the direct expenditure system for children with disabilities. In 2005, approval was given for the Department of Education and Science to move from individual allocation of resources for children with special needs, on foot of a psychological assessment, to an approach whereby all schools are allocated resources based on a weighted model — without the need for individual psychological assessments for the high incidence categories of need, such as dyslexia and mild/borderline-mild general learning disability. In all, it is projected that some €823 million of the 2007 Estimates allocation for the Department of Education and Science will be related to disability and special needs.

As with many areas where State support may be required, the question arises as to whether such support may be more effectively provided through the direct expenditure route rather than through the tax system. One advantage of the former mechanism is that the support may be better targeted at those in need, irrespective of family income, whereas support through the tax system can only benefit those whose incomes are high enough to benefit from tax relief.

As I indicated during Dáil Debates on the Finance Bill 2007 and in response to previous Parliamentary Questions on this issue, I have no plans at this time to extend tax relief to cover expenses for tuition for children with special educational needs.