Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

58. To ask the Minister for Finance if he will consider extending tax relief on dental expenses to include routine dental work, in view of the reduction in benefits under the treatment benefit scheme; and if he will make a statement on the matter. [15876/15]

Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

59. To ask the Minister for Finance the estimated cost of extending tax relief on dental expenses to include routine dental work; and if he will make a statement on the matter. [15877/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I propose to take Questions Nos. 58 and 59 together.

I am informed by the Revenue Commissioners that the cost of the claims for tax relief on health expenses, which includes medical and dental expenses, in 2012 (the most recent tax year for which data are currently available), is estimated to be in the order of €134 million. Figures in relation to previous tax years are available on the Revenue Commissioners' statistics webpage at . This information can be found under the heading "Income Tax and Corporation Tax - Costs of Credits, Allowances and Reliefs", at . Updates will be published on Commissioners' website in due course.

I am advised that a breakdown of the estimated cost of tax relief for dental expenses alone is not available. As the Deputy notes, routine dental treatment such as the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures is currently excluded from the relief. As a result, information on expenses in relation to routine dental treatment is not required to be returned to Revenue. I am advised by the Revenue Commissioners that, as they have no data on the additional potential treatments costs or number of claims for tax relief if the scheme were extended to include routine dental treatment, it is not possible to provide the estimated cost the Deputy requested.

The State already provides some support to those who require dental treatment through the schemes detailed below:

(i) Treatment Benefits from the Department of Social Protection. It is my understanding that this scheme is available to insured workers and retired people who have the required number of PRSI contributions. The benefit under this scheme is that the Department of Social Protection pays for an oral examination for a qualifying individual once a calendar year.

(ii) The Dental Treatment Services Scheme(DTSS) provides access to dental treatment for adult holders (over 16 years of age). A free oral examination every calendar year and free emergency dental treatment for relief of pain and sepsis are available to all eligible patients. This includes 2 fillings per annum and all extractions.

Most other treatments require prior approval and patients with special needs, high risk patients and those who have greater clinical needs receive priority. The National Oral Health Office issued Standard Operating Procedures to dentists in November 2011 to provide clearer guidance on the application of DTSS prior approval requests (for example, for dentures).

The DTSS provides treatment for periodontal/gum disease in cases where care is especially warranted. This includes clients who are pregnant, have diabetes or immuno-compromising conditions, or require relevant surgical procedures such as cardiac surgery and joint replacements. Approval for periodontal treatment may be given by the local Principal Dental Surgeon for these and other high risk or special needs groups.

The restriction of the Treatment Benefit scheme as it relates to dental treatment in 2010 was expected to lead to savings of €37.5 million. To provide tax relief for routine dental treatment would serve to negate some of the savings achieved from that policy change. Given the existing supports available, particularly for those on low incomes through their access via the medical card, I am not predisposed to expanding the tax relief available for health expenses to include expenses associated with routine dental treatment. However, I will have the Deputy's suggestion examined for my consideration as part of my deliberations for the next Budget.