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News / October 10, 2008

IDA calls for VAT relief in run up to budget

by Guy Hiscott

In its pre-budget submission, the Irish Dental Association (IDA) has called for value added tax (VAT) to be removed from essential oral health products such as toothbrushes, interdental brushes, oral mouthwashes and floss.

Tax relief for dental patients is currently provided through the MED 2 form. The IDA would like to see this tax relief enhanced as part of the continued effort to maintain and promote better health population-wide. For example, the IDA would like to see core preparation for crowns allowed under MED 2, as well as changing the provision relating to gold posts to reflect the new materials used in dentistry. In addition, the IDA provides further recommendations in relation to gold inlays, periodontal treatment, orthodontics, surgical extraction of impacted wisdom teeth, and consultations, follow-ups and biopsies.

The Association states: ‘Recognising the difficulties apparent with the public finances, we see that the primary vehicle for such [oral health] assistance will be through tax relief and allowances rather than direct state investment above and beyond existing state reports.’

The budget will take place on Tuesday 14 October 2008.