Emer Currie (Dublin West, Fine Gael)
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176. To ask the Minister for Finance if he will consider expanding the criteria for help-to-buy in order for more essential workers to have access to the scheme and to settle in the areas they work in; and if he will make a statement on the matter. [36882/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. An increase in the supply of new housing remains a central and priority aim of Government policy. For this reason, HTB is specifically designed to encourage an increase in demand for new build homes in order to support the construction of an additional supply of such properties.

The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

Based on the latest available data (30 May 2025), the HTB scheme has supported more than 56,000 individuals or couples to buy their own home.

The Programme for Government 2025 commits to the retention and revision of the HTB scheme. However, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the impact any proposed changes would have on the broader housing market.

John Lahart (Dublin South West, Fianna Fail)
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177. To ask the Minister for Finance if he will consider introducing a temporary tax relief or reimbursement scheme for families who incurred out-of-pocket expenses for private dental check-ups for their children, due to the suspension or delay of HSE dental services during and following the Covid-19 pandemic; the options currently available to such families under existing tax or PRSI-based schemes; and if he will make a statement on the matter. [36687/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (“TCA”) provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses. These can be costs paid for by the individual in respect of their own health expenses, those of a family member or any other individual.

Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”. Health expenses are defined as “expenses in respect of the provision of health care” and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner".

Section 469 TCA specifically excludes “routine dental treatment” from the definition of “health care”. “Routine dental treatment” is defined as “the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures”.

However, while non-routine dental treatment is not defined in the legislation, the list of dental treatments for which relief is allowed is included on the Form MED 2, which can be accessed on the Revenue website, as linked below. To claim relief on a dental treatment, the Form MED 2 must be signed and certified by the relevant dental practitioner and provided to the taxpayer for onward submission to Revenue if required.

Further guidance on tax relief for qualifying health expenses can be found at the following links:

• Revenue’s Tax and Duty Manual Part 15-01-12 - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
• Revenue's Website -
• MED 2 form - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/med2.pdf