Thomas Byrne (Meath East, Fianna Fail)
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Question 131: To ask the Minister for Finance if a taxpayer can obtain tax relief on medical expenses incurred in Northern Ireland, particularly dental expenses. [34151/10]

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 (as defined in the Act) outside the State are eligible for income tax relief, provided the treatment is carried out by a practitioner who must be entitled under the laws of the country where the care is provided to practice medicine or dentistry there.

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 qualifying health expenses incurred is currently granted at the standard rate of tax of 20% apart from nursing home expenses which are allowable at the taxpayer's marginal rate. Further information can be found in leaflet IT6 and Tax Briefing 68 on www.revenue.ie.