Finance Act, 2001

Amendment of section 469 (relief for health expenses) of Principal Act.

8.—As respects the year of assessment 2001 and subsequent years of assessment, subsection (1) of section 469 of the Principal Act is amended—

(a) in the definition of “dependent”—

(i) by the substitution in paragraph (b) of “under section 465,” for “under section 465 or 466, and”,

(ii) by the substitution in subparagraph (ii) of paragraph (c) of “year of assessment, and” for “year of assessment;”, and

(iii) by the insertion of the following paragraph after paragraph (c):

“(d) any other person being—

(i) a relative of the individual, or of the individual's spouse, who is incapacitated by old age or infirmity from maintaining himself or herself,

(ii) the widowed father or widowed mother of the individual or of the individual's spouse, whether incapacitated or not, or

(iii) a son or daughter of the individual who resides with the individual and on whose services the individual, by reason of old age or infirmity, is compelled to depend;”,

(b) by the insertion of the following after the definition of “dependant”:

“‘educational psychologist’ means a person who is entered on a register maintained by the Minister for Education and Science for the purposes of this section in accordance with guidelines set down by that Minister with the consent of the Minister for Finance;”,

(c) in the definition of “health care”, by the deletion of “other than routine maternity care”,

(d) in the definition of “health expenses”, by the insertion of the following after paragraph (h):

“(i) as respects a dependant of the individual referred to in paragraphs (b) and (c) of the definition of ‘dependant’ either or both—

(I) educational psychological assessment carried out by an educational psychologist, and

(II) speech and language therapy carried out by a speech and language therapist;”,

(e) by the deletion of the definition of “routine maternity care”, and

(f) by the insertion of the following after the definition of “routine ophthalmic treatment”:

“‘speech and language therapist’ means a person approved of for the purposes of this section by the Minister for Health and Children in accordance with guidelines set down by that Minister with the consent of the Minister for Finance.”.