Dara Calleary (Mayo, Fianna Fail)
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188. To ask the Minister for Finance his plans to amend the Taxes Consolidation Act 1997 in order that patients are allowed to claim reimbursement in respect of physiotherapy expenses when they self refer; and if he will make a statement on the matter. [30117/13]

Paschal Donohoe (Dublin Central, Fine Gael)
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192. To ask the Minister for Finance if he has had the opportunity to examine the possibility of amending Section 469 of the Taxes Consolidation Act 1997 in respect of persons claiming reimbursement of their physiotherapy expenses through self-referral; and if he will make a statement on the matter. [30232/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 188 and 192 together.

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 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.