Michael McGrath (Cork South Central, Fianna Fail)
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127. To ask the Minister for Finance further to Parliamentary Question No. 293 of 21 April 2015, if he will arrange for the Med 2 form to be amended to reflect the fact that the cost of attending a relevant practitioner as distinct from the cost of the procedures carried out qualifies for tax relief; and if he will make a statement on the matter. [19472/15]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the Med 2 form contains details of the range of dental treatments that qualify for tax relief under section 469 of the Taxes Consolidation Act 1997. I am further informed that the Revenue Commissioners are currently reviewing this form to ensure that it accurately reflects the full range of expenses that may be claimed in relation to non-routine dental interventions.