217 Mr. Durkan asked the Minister for Finance if income tax refund is due in the case of a person (details supplied) in County Kildare who has been off work since October 2003; and if he will make a statement on the matter. [20119/04]

I am advised by the Revenue Commissioners that a review of the taxpayer's liability to income tax for the year 2003 has now been completed and a PAYE balancing statement, together with a refund cheque issued on 5 July 2004.

218 Mr. Durkan asked the Minister for Finance when a P45 will issue in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [20139/04]

I am advised by the Revenue Commissioners that, following a telephone call to the former employer of the person named in the details supplied, her former employer sent a form P45 to the taxpayer at her home address on 25 June 2004.

219 Ms Shortall asked the Minister for Finance if income tax can be claimed back in cases in which part of the income arose from a social welfare overpayment and the overpayment is subsequently repaid; and if he will make a statement on the matter. [20155/04]

I am informed by the Revenue Commissioners that in cases where an overpayment of a taxable social welfare payment has arisen and the overpayment has subsequently been repaid to the Department of Social and Family Affairs, Revenue will, on application from the taxpayer, review his or her income tax liability for the relevant year(s) of assessment.

In making such application, the taxpayer should submit evidence that he or she has repaid the relevant amount to the Department of Social and Family Affairs. In carrying out a review of an individual's tax liability for a tax year, the amount of the social welfare payment previously assessed to tax will be reduced by the amount repaid by the individual to the Department of Social and Family Affairs and any tax overpaid will be refunded to the taxpayer.

However, it should be noted that there are statutory time limits in place in respect of claims for a repayment of tax. For example, for the tax year 2003 and subsequent years the claim for repayment must be made within four years after the end of the relevant tax year. If the Deputy wishes to forward details of a particular case, or cases, to the Revenue Commissioners, they are prepared to determine whether or not a refund is due.

220 Mr. Haughey asked the Minister for Finance the details of the tax allowance scheme for orthodontic and other dental treatment; and if he will make a statement on the matter. [20209/04]

Tax relief is available, under the heading of health expenses, on certain qualifying dental expenses. Routine dental care does not qualify for tax relief — tax relief is not available for the cost of scaling, extraction and filling of teeth and the provision and repair of artificial teeth and dentures.

The following specialised dental treatments qualify for tax relief:

To claim such relief, the individual must submit to his or her tax office a completed health expenses claim form, known as form Med 1. This is completed by the individual making the tax claim. They must also submit a completed form Med 2. This form is completed by the dentist who carried out the dental work.

As with all health expenses claims, tax relief cannot be claimed in respect of any expenditure which has been or will be reimbursed to the individual or where a compensation payment has been or will be made in respect of such expenditure; and the first €125 of any medical-dental expenses incurred in any tax year or, if the claim relates to two or more persons, the first €250. Tax relief may, under the heading of health expenses, be claimed by an individual in respect of expenditure incurred on his or her own behalf or on behalf of his or her dependants. A dependant of an individual is any relative of the individual making the claim or any other person who at any time during the year of claim is aged 65 years or over or who is permanently incapacitated by reason of mental or physical infirmity. A relative is defined as husband, wife, ancestor, lineal descendant, brother or sister, mother or father of the individual's spouse, brother or sister of the individual's spouse, spouse of the individual's son or daughter, the individual's child or any other child, who, for the year of the claim, is in his or her custody and maintained at his or her expense and under 18 years of age, or if over 18 years of age, is receiving full-time education.

Further information regarding tax relief under the heading of health expenses is available on the Revenue website at www.revenue.ie.