Duncan Smith (Dublin Fingal, Labour)
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270. To ask the Minister for Finance the amount claimed on the Med2 form for dental expenses in each of the years 2017 to 2019 and to date in 2020; and if he will make a statement on the matter. [22254/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the Med2 form is not returned by claimants (to Revenue) and therefore it is not possible to determine the amount of health expenses claimed for non-routine dental work. In claims submitted to Revenue for tax relief on health expenses, dental expenses are combined with other health expenses and therefore disaggregated data are not available.

The 2019 Form 11 tax return was amended to include a separate entry for non-routine dental expenses. Once these returns have been filed and the data has been processed, information on non-routine dental expenses will be published in Revenue’s Cost of Tax Expenditures publication, available at