Michael Creed (Cork North West, Fine Gael)
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515. To ask the Minister for Employment Affairs and Social Protection the class of PRSI contributions that do not count towards dental, optical or medical appliance benefit; the category of workers who pay these types of PRSI contributions; the benefits from such PRSI contributions; and if she will make a statement on the matter. [34922/20]

Heather Humphreys (Cavan-Monaghan, Fine Gael)
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The Treatment Benefit Scheme provides certain dental, optical and aural services to insured persons who pay class A, E, H, P or S social insurance contributions.

Social insurance contributions paid at either class B, C, D, J, K, M and V (voluntary contributions) are not reckonable for entitlement to treatment benefits. A brief description of each of these categories of workers or contributors follows:

Class B applies to civil servants and Gardaí recruited before 6 April 1995, and registered doctors and dentists employed in the Civil Service;

Class C applies to Commissioned Army Officers and members of the Army Nursing service recruited before 6 April 1995;

Class D applies to permanent and pensionable employees in the public service, other than those mentioned in classes B and C, recruited before 6 April 1995;

Class J applies to people earning less than €38 per week; people aged over 66 or people in subsidiary employment, regardless of the level of earnings as well as people insurable at either classes B, C, D or H in their main employment and who have a second job which is of a subsidiary nature;

Class K applies to certain office holders whose annual office holder income exceeds €5,200; the self-employed income of civil and public servants recruited prior to 1995; and unearned income received by employees and early retirees, where that unearned income is their only non-employment income;

Class M is recorded where there is no liability to contribute to social insurance such as employees under 16 years of age;

Class V are voluntary contributions paid by contributors who are under pensionable age and who were but are no longer compulsorily insured.

The following table sets out the social insurance benefits associated with these categories of workers and contributors.

I trust this clarifies the matter for the Deputy.

* Class B - limited benefit; ** Class M - limited circumstances; *** Not applicable to former Class B, C and D contributors.