Denis Naughten (Roscommon-South Leitrim, Independent)
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To ask the Minister for Finance in view of the reduction of dental entitlements under the PRSI scheme, if he will restore the marginal rate tax relief for orthodontic and other selected specialist dental treatments; and if he will make a statement on the matter. [16487/13]

Michael Noonan (Limerick City, Fine Gael)
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The issue of PRSI is a matter in the first instance for the Minister for Social Protection. However, it is my understanding that since 2010 dental treatment which is covered as a result of being a PRSI contributor has been limited to a free oral examination per year. Prior to 2010, a range of dental treatments were covered in part or full for individuals that had made the requisite PRSI contributions. For example, the cost associated with scaling and polishing of teeth was fully covered whereas extractions, fillings and x-rays of teeth were partially covered. However, I understand that orthodontic treatment or cosmetic dentistry were never covered under the PRSI scheme.

Health expenses relief was standard rated in respect of health expenses incurred from 1 January 2009, with the exception of nursing home expenses where marginal relief continues to apply. The measure was introduced to make the tax system more equitable and fairer for all taxpayers and also to reduce the cost of the scheme to the Exchequer.

Given the current budgetary constraints, I have no plans to re-introduce marginal tax relief in respect of orthodontic treatment and other selected specialist dental treatments.