Paul Kehoe (Wexford, Fine Gael)
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Question 75: To ask the Minister for Finance if a person of pension age can claim a refund for dental treatment done in another EU country; and if he will make a statement on the matter. [32949/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The position is that, under section 469 of the Taxes Consolidation Act 1997, expenses incurred in respect of medical or dental treatment in an EU country are eligible for income tax relief, provided the treatment is carried out by a practitioner or in a hospital. However, health expenses relief has a specific exclusion in relation to the provision of routine dental treatment, which is defined as the extraction, scaling and filling of teeth, and the provision and repairing of artificial teeth or dentures. Relief for health expenses is allowed as a deduction at the taxpayer's marginal rate of tax by way of review of their liability at the end of the year. Relief is available as a deduction up to the amount of tax paid.