Fergus O'Dowd (Louth, Fine Gael)
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122. To ask the Minister for Finance further to Parliamentary Question No. 172 of 26 September 2023, if he will provide further details to queries (details supplied) with absolute clarification; and if he will make a statement on the matter. [50298/23]

Michael McGrath (Cork South Central, Fianna Fail)
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The position in relation to the Deputy's question is set out in my reply to parliamentary question number 172 of 26 September 2023. Section 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Routine dental treatment is not eligible for the relief. As previously outlined, I have no current plans to amend tax relief for health expenses to include routine dental treatment.

With regard to consolidation of the Taxes Consolidation Act 1997, the position remains as per my reply to parliamentary question number 172 of 26 September 2023.