54 Mr. G. Mitchell asked the Minister for Finance if the Revenue Commissioners will review in detail the case of a person (details supplied) in Dublin 12; if they will ensure that every possible assistance is given to them, taking into account any discretionary powers the Revenue Commissioners have in all of the circumstances. [5752/07]

Section 469 of the Taxes Consolidation Act 1997 provides for tax relief on certain health expenses incurred by a taxpayer in respect of the provision of health care for him or herself and/or his or her qualifying dependants. However, the relief is only available to the extent that tax has been paid in a tax year.

I have been advised by the Revenue Commissioners that in this particular year the taxpayer has been granted the maximum relief available for the health expenses as claimed. The total amount of tax paid for the year ending 31 December 2006 amounted to €3,135.43, and this amount was repaid on 17 January 2007. Unfortunately, there is no further tax available to repay to the taxpayer for the year 2006.