Tax relief can be claimed on certain medical expenses and nursing home fees.

Medical expenses

Tax relief can be claimed on certain medical expenses paid less any reimbursements (medical insurance, compensation).

The relief is given at the standard rate of tax of 20%.

Routine dental and ophthalmic care is excluded.

Nursing home fees

Nursing home fees qualify for 40% tax relief.

What medical expenses qualify for relief?

Qualifying health expenses include:

• Doctors and consultant fees
• Drugs and medicines prescribed by a doctor, dentist or consultant
• Hospital treatment
• Supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.
• Physiotherapy or similar treatment. (The treatment must be prescribed by a doctor. Self referrals are not allowable).
• Transport by ambulance

For non-routine dental work it is necessary to get a signed Form Med2 (Dental) from the dentist who completed the work.