Revenue Lists
Hospitals and Nursing Homes-Income tax relief for medical expenses in some circumstances is only available when paid to an approved medical institution. An updated list of approved institutions has been published to the Revenue website at http://www.revenue.ie
A corresponding list, this time of approved buildings and gardens, where relief is available under TCA97 s482, is available at http://www.revenue.ie. This list serves the dual purpose of indicating the availability of tax relief and providing suggestions for outings.