Seán Fleming (Laois-Offaly, Fianna Fail)
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218. To ask the Minister for Finance if persons may claim tax relief on invoices relating to orthodontic health care under the cross border directive, as well as receiving a refund from the Health Service Executive; and if he will make a statement on the matter. [26326/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides for relief for health expenses defrayed in the provision of orthodontic health care by an individual on his or her own behalf or on behalf of others. Where certain orthodontic care is available in Ireland but the customer opts to have the treatment outside the State expenses may qualify for tax relief.

However, Section 469(3)(c) TCA 1997 provides that expenses are not regarded as having been defrayed by the individual in so far as they are recouped in any way by the individual, or by any dependant of the individual, from a public or local authority, or under a contract of insurance or by way of compensation or otherwise. 

Therefore the individual will be able to claim relief for health expenses less the amount of any refund received from the Health Service-Executive.

Further information in relation to relief for health expenses is available from the Revenue website at: .