David Stanton (Cork East, Fine Gael)
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Question 63: To ask the Minister for Finance the number of detailed examinations that have taken place in each of the years 2000 to 2007, inclusive, on tax relief claimed in respect of medical expenses; the number of cases for which receipts were not available; the action taken; and if he will make a statement on the matter. [25190/08]

David Stanton (Cork East, Fine Gael)
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Question 64: To ask the Minister for Finance the number of examinations that have been initiated to date in 2008 in respect of claims for relief in respect of tax relief claimed on foot of medical expenses; and if he will make a statement on the matter. [25191/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 63 and 64 together.

I am advised by the Revenue Commissioners that they are unable to provide the number of detailed examinations that have taken place in each of the years 2000 to 2007 inclusive, and for 2008 to date, on tax relief claimed in respect of medical expenses and the number of cases for which receipts were not available. Revenue have advised me that claims for credits are selected for checking based on a number of criteria, primarily risk. Claims are also selected for checking on a random basis. Revenue's computer systems identify cases selected for checking/audit/investigation, but do not provide information on the specific credits or reliefs selected to be checked in each case. I have also been advised that where a credit/relief is checked, e.g medical expenses, and the supporting documentation, including receipts, is not provided or is incorrect, the relief claimed is withdrawn and the customer's tax credits or tax assessment is amended accordingly.