440. Deputy Ann Graves asked the Minister for Social Protection the reason a person (details supplied) has been penalised by the rules adopted; and if he will consider amending current legislation to ensure early retirees can also access the treatment benefit scheme. [52659/26]

Treatment Benefit is a social insurance scheme provided by the Department.  Under this scheme, eligible contributors can access dental and optical services, and grants towards certain medical appliances (hearing aids, medical lenses or wigs).  Contributions made under social insurance (PRSI) Classes A, E, P, H or S count towards eligibility for Treatment Benefit.

To qualify for most social insurance payments in Ireland, a person must satisfy two conditions, first have a certain number of PRSI contributions paid since they started work and secondly, they must have a certain number of PRSI contributions paid or credited in the relevant or governing contribution year.  The Governing Contribution Year is the second last complete contribution year before the benefit year in which the claim is made.  The reason for the requirement to have paid contributions in the manner set out in legislation is to demonstrate a person's recent attachment to the workforce.

The amount of social insurance contributions required for Treatment Benefit supports depends on the person's age, taking into account their opportunity to have accumulated contributions.

For example, a person aged 29 to 65 must have at least 260 paid contributions, and either have 39 paid or credited contributions in the governing contribution year or 26 paid contributions in each of the second and third last contribution year.  If a person qualifies for Treatment benefit at age 60-65, they retain that entitlement for life.

According to our records, the person concerned paid class M contributions from 2023 to 2025 and does not qualify for Treatment Benefit as he has no paid or credited qualifying PRSI contributions in the relevant year(s) on which the claim is based.

Any changes to the current system would have to be considered in an overall policy and budgetary context, taking account of the prevailing economic circumstances, and the sustainability of the Social Insurance Fund.