John Cregan (Limerick West, Fianna Fail)
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Question 57: To ask the Tánaiste and Minister for Finance if there is tax relief available for parents of children with dyslexia; who privately arrange assessments or services. [19516/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that, while there is no provision to allow tax relief specifically for expenses relating to dyslexia, Section 469 Taxes Consolidation Act 1997 provides for relief under the heading of "health expenses" for:

(a) a person under the age of 18 years, or,

(b) if over that age, a person receiving full-time instruction at any university, college, school or other educational establishment, in respect of expenses representing the cost of:

(i) an educational psychological assessment carried out by an educational psychologist; or

(ii) speech and language therapy carried out by a speech and language therapist.

For the purposes of the relief, an "educational psychologist" means a person who is entered on a register maintained by the Minister for Education and Science, in accordance with guidelines set down by that Minister with my consent; and a "speech and language therapist" means a person approved of by the Minister for Health and Children, in accordance with guidelines set down by that Minister with my consent. .