Finian McGrath (Dublin North Central, Independent)
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86. To ask the Minister for Finance if he will provide an update on an amendment to the Taxes Consolidation Act 1997 and the issue of physiotherapy expenses (details supplied). [29614/13]

Michael Noonan (Limerick City, Fine Gael)
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The position is, as I have stated on many occasions in the House, that this issue was raised during the debates in the Seanad on the Finance Bill 2013, during which I agreed to re-examine the matter during the course of this year. My Department is currently in the process of examining the issue and when the analysis is completed and the findings are presented to me, I will make any necessary decisions in the context of Finance (No 2) Bill 2013.