Tax Relief
Medical Expenses Iincluding Nursing Home Care
Tax relief at the marginal rate of tax (currently 41%) is available to individuals who pay certain medical expenses either for themselves, for their relations of for any person over 65 years of age or permanently incapacitated. The medical expenses in question include nursing home care (if required), doctors and consultant fees, certain items of expenditure in respect of medical/surgical equipment/appliances, diagnostic procedures, physiotherapy or similar treatment, certain non-routine dental treatment and prescribed drugs/medicines. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for income tax in the year of the claim.
This is net of any amount refunded by the HSE, Local Authority, insurance scheme or by any compensation claim. The first €125 is disallowed for an individual claim or €250 in the case of a claim incurred for more than one person. Please see the Revenue Forms IT6/MED1 and MED2 for more information and conditions (again these forms are available on the Revenue website www.revenue.ie).
Home Care Packages
Tax Relief at the marginal rate of tax (currently 41%) is available to the payer of these packages (which could be a relative including a relation by marriage) provided they meet the conditions set out in the Form IT47 (Employed Person Taking Care of an Incapacitated Individual). This Form is available on the Revenue website www.revenue.ie. This tax relief is available net of any grant/subsidy towards this care which may be available via the HSE/Local Authority etc.