Jack Wall (Kildare South, Labour)
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Question 46: To ask the Tánaiste and Minister for Finance his views on the introduction of income tax relief on payments for private health insurance; and if he will make a statement on the matter. [7744/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The position is that tax relief is available for medical insurance premiums paid to an authorised insurer under Section 470 of the Taxes Consolidation Act 1997. The relief is granted at source and is at the standard rate.