Olivia Mitchell (Dublin South, Fine Gael)
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Question 203: To ask the Minister for Finance his views on allowing the higher rate of tax relief in respect of IVF treatment in view of the fact that the cost per cycle of treatment will increase by €1,000 per cycle following budget 2009 changes; and if he will make a statement on the matter. [39612/08]

Olivia Mitchell (Dublin South, Fine Gael)
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Question 230: To ask the Minister for Finance if he will allow the higher rate of tax relief in respect of IVF treatment in view of the fact that the cost per cycle of treatment will increase by €1,000 per cycle following budget 2009 changes; and if he will make a statement on the matter. [39613/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 203 and 230 together.

The position is that, as announced in the Budget, Health Expenses Relief will be granted at the standard rate only from 1 January 2009, with the exception of nursing home expenses where temporary arrangements will apply. Nursing home expenses will be standard rated from 1 January 2010. It is not my intention to make any other adjustments.