Michael McGrath (Cork South Central, Fianna Fail)
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293. To ask the Minister for Finance the reason the cost of attending a periodontal consultant cannot be claimed on the Med 2 form, while the cost of subsequent actual treatment can; his plans to address this issue; and if he will make a statement on the matter. [15272/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides relief for health expenses incurred by an individual on his own behalf or on behalf of others.  In this regard health expenses are defined as expenses incurred in the provision of health care.

Health care means prevention, diagnosis, alleviation or treatment of an ailment, injury, defect or disability, but specifically excludes routine dental treatment which is defined as the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures.

Health expenses include expenses representing the cost of the services of a practitioner and maintenance or treatment necessarily incurred in connection with the services of a practitioner.  A practitioner includes a person who is registered under section 43 of the Medical Practitioners Act 2007 or under section 26 of the Dentists Act 1985. Therefore, while routine dental treatment does not qualify for tax relief, where other non-routine dental procedures are undertaken, the services of a practitioner (including the cost of attendance), registered under the Medical Practitioners Act 2007 or the Dentists Act 1985, and the diagnostic procedures carried out on the advice of such a practitioner would qualify for relief.