Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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Question 162: To ask the Tánaiste and Minister for Finance if payments in relation to dyslexia treatment or instruction qualify for tax rebate; if not the reason for same; and if he will make a statement on the matter. [3929/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is no provision in tax law to allow relief for expenses relating specifically to dyslexia treatment or instruction. However, Section 469 of the Taxes Consolidation Act 1997 provides for tax relief under the heading of "health expenses" 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 this tax 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.