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Written Answers. - Orthodontic Treatment.

Wednesday, 12 June 1996

Dáil Éireann Debate
Vol. 466 No. 7

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 60. Cecilia Keaveney Information on Cecilia Keaveney Zoom on Cecilia Keaveney  asked the Minister for Finance Information on Ruairí Quinn Zoom on Ruairí Quinn  the concessions, if any, available for persons who have their orthodontic treatment in Northern Ireland. [12232/96]

Minister for Finance (Mr. Quinn): Information on Ruairí Quinn Zoom on Ruairí Quinn I am informed by the Revenue Commissioners that, under section 12 of the Finance Act, 1967, relief from income tax is available to taxpayers who receive orthodontic treatment from a registered practitioner, including a practitioner in Northern Ireland. The relief, which is provided in respect of non-reimbursable medical expenses is subject to a statutory deduction of £100 for one person or £200 for a married couple or a family. The relief is provided at the taxpayer's marginal rate of income tax.

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