406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a foot health practitioner qualification is not recognised by the Revenue Commissioners as a qualifying medical qualification for tax purposes; the criteria used by Revenue in determining which medical or health related qualifications are recognised; whether the role of foot health practitioners in providing preventative foot care, particularly for older people, people with diabetes and people with disabilities, has been considered in this context; and if he will make a statement on the matter. [9692/26]

Summary

406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a foot health practitioner qualification is not recognised by the Revenue Commissioners as a qualifying medical qualification for tax purposes; the criteria used by Revenue in determining which medical or health related qualifications are recognised; whether the role of foot health practitioners in providing preventative foot care, particularly for older people, people with diabetes and people with disabilities, has been considered in this context; and if he will make a statement on the matter. [9692/26]

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