Jack Wall (Kildare South, Labour)
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252. To ask the Minister for Finance if there is a mechanism to claim relief for the payment of private tuition for a child, given the educational needs of the child; and if he will make a statement on the matter. [36556/15]

Michael Noonan (Limerick City, Fine Gael)
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There is no provision in the tax code which allows for tax relief in respect of costs incurred in the provision of private tuition for a child.

Section 469 of the Taxes Consolidated Act 1997 provides for tax relief in respect of expenses incurred in the provision of health care. The Deputy may wish to note that this section provides for certain expenses which may be incurred in respect of the educational needs of a child aged under 18 years or of an adult who is in full-time education.

The services in question are either or both of the following:

1. Educational psychological assessment carried out by an educational psychologist, and

2. Speech and language therapy carried out by a speech and language therapist.