Michael Ring (Mayo, Fine Gael)
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Question 262: To ask the Minister for Finance if a person (details supplied) in County Mayo is entitled to an income tax refund. [14949/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the person concerned is due a small refund of less than €40.

Bernard Durkan (Kildare North, Fine Gael)
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Question 263: To ask the Minister for Finance if med 1 or med 2 claims in respect of osteopathic or chiropractic treatment in the case of a person (details supplied) in County Kildare will apply or if they will receive a refund; and if he will make a statement on the matter. [15062/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that a Med 1 claim for relief in respect of osteopathic or chiropractic treatment is only allowable if the osteopath or chiropractor is a practitioner as defined in section 469 of the Taxes Consolidation Act 1997 which provides for health expenses relief.

Under the legislation, "practitioner" means any person who is—

(a) registered in the register established under section 26 of the Medical Practitioners Act 1978,

(b) registered in the register established under section 26 of the Dentists Act 1985, or,

(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practise medicine or dentistry there.

The taxpayer included a claim for an osteopath, under the heading of physiotherapy on his Med 1 as well as other health expenses. He omitted to confirm that the osteopath was a qualified practitioner registered in accordance with the requirements of section 469 as set out above. He has been asked to provide this confirmation. If such confirmation is received a refund will be made. The balance of the taxpayer's claim was repaid on 2 April 2007.