63. Mr. N. Ahern asked the Minister for Finance the reason a claim cannot be made for an extra tax-free allowance on a MEDI form for chiropractor services of approximately £500; and if he will amend the regulations to include such medical expenses. [9330/96]
Minister for Finance (Mr. Quinn): I have been advised by the Revenue Commissioners that tax relief in respect of fees paid to a chiropractor for treatment prescribed by a doctor is allowed. Qualifying medical expenses are subject to a statutory deduction of £100 per annum per person or £200 per person for two or more persons.
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