Taxes Consolidation Act 1997 section 469

Relief for health expenses

Section 469 provides tax relief for health expenses incurred in the provision of health care.

• Health expenses qualifying for relief include fees of a registered doctor or dentist, diagnostic procedures, prescribed drugs and medicines, certain medical appliances, prescribed physiotherapy and orthoptic treatment, ambulance transport, and some therapies such as speech and language therapy and educational psychological assessment; routine ophthalmic and routine dental treatment are excluded.
• In general, qualifying health expenses attract a tax credit at the standard rate (currently 20%); nursing home fees, however, attract a deduction from total income and are therefore relieved at the individual's marginal rate of tax.
• Expenses are only "defrayed" — and therefore only qualify for relief — where the claimant genuinely bears the cost and is not reimbursed, whether by a public or local authority, under a contract of insurance, or by way of compensation or otherwise.
• Claims must be made on the prescribed form, accompanied by the required supporting documents and receipts, and any relief due is given by way of repayment of tax.