Revenue’s guidance covering tax relief for health expenses has been updated to reflect a number of changes.

According to Revenue the main changes to the guidance are in respect of the following:

• References to the Form Med 1 have been removed from the manual as this form is no longer applicable. Health expenses are now claimed through your tax return form;
• Content has been added confirming that prescription charges incurred by medical card holders are qualifying health expenses where all other qualifying criteria have been met;
• Update to the kidney expense rates (Appendix 1);
• Content has been added regarding health expenses paid out of an individual’s estate following his or her death.