Bernard Durkan (Kildare North, Fine Gael)
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133. To ask the Minister for Finance if he will consider amending the Taxes Consolidation Act (1997) to return to the original situation whereby patients who self-refer to physiotherapy may claim reimbursement for those expenses; and if he will make a statement on the matter. [37089/13]

Bernard Durkan (Kildare North, Fine Gael)
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158. To ask the Minister for Finance if he will consider amending the Taxes Consolidation Act (1997) to return to the original situation whereby patients who self-refer to physiotherapy may claim reimbursement for those expenses; and if he will make a statement on the matter. [37088/13]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 133 and 158 together.

Section 469 of the Taxes Consolidation Act 1997 consolidated all previous legislation pertaining to relief for health expenses, in particular section 12 of Finance Act 1967 which introduced the relief in the first instance. That section also required that physiotherapy or similar treatment be prescribed by a practitioner before qualifying for relief. This requirement has, therefore, been part of the qualifying criteria since the introduction of relief for health expenses and I am advised by the Revenue Commissioners that guidance and instructions to staff have remained unchanged in this regard.

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.