Written answers
Thursday, 21 November 2013
Department of Finance
Tax Reliefs Availability
Terence Flanagan (Dublin North East, Independent)
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37. To ask the Minister for Finance if the criteria for claiming physiotherapy expenses will be changed so that a person does not have to be referred from a general practitioner, GP (details supplied); and if he will make a statement on the matter. [49856/13]
Michael Noonan (Limerick City, Fine Gael)
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I have considered this matter carefully and I have decided at this time, not to extend the parameters of the scheme to include self-referral for physiotherapy. General practitioners act as an access and control point for the scheme of tax relief on health expenses, as all such expenses must be incurred on the advice or referral of a general practitioner. If physiotherapy was allowed without the need for the treatment to be prescribed by a practitioner, it would inevitably lead to calls for other treatments to similarly qualify for relief, which could greatly increase the overall cost of the scheme. Given the difficult fiscal environment, I am not predisposed to such a potential cost increase.
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