Paul Murphy (Dublin South West, Anti-Austerity Alliance)
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143. To ask the Minister for Finance to consider allowing tax relief for dental procedures and if he has estimated the cost to the Exchequer should this be done; and if he will make a statement on the matter. [14664/16]

Michael Noonan (Limerick City, Fine Gael)
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A breakdown of the estimated cost of tax relief for dental expenses alone is not available. However, the cost of the claims for tax relief on health expenses, which includes medical and dental expenses, in 2014 (the most recent tax year for which data are currently available), is estimated to be in the order of €146 million. Figures in relation to previous tax years are available on the Revenue Commissioners' statistics webpage at  www.revenue.ie/en/about/statistics/index.html. This information can be found under the heading Cost of Tax Expenditures (Credits, Allowances and Reliefs), at www.revenue.ie/en/about/statistics/costs-expenditures.html. Updates will be published on Commissioners' website in due course.

As the Deputy is aware, 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. As Revenue have no data on the treatment cost or potential number of claims it is not possible to provide the estimated cost the Deputy requested.

The Deputy may however be aware that 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 provides for an oral examination for a qualifying individual once per calendar year.

(ii) The Dental Treatment Services Scheme (DTSS) provides access to dental treatment for adult medical card 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.

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.

Further information in relation to these two schemes is available from my colleagues, the Minister for Social Protection and the Minister for Health respectively.

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 and will consider it as part of my deliberations for the next Budget.