Health Expenses

Kidney Patients

Tax Briefing, Issue 33 (September 1998) set out detailed guidelines and procedures in relation to ealth expenses claims under Section 469 TCA 1999. The following is an update on the reliefs available in respect of certain expenses incurred by kidney patients.

Hospital Dialysis Patients (where the patient attends hospital for treatment)

Relief in respect of expenditure incurred travelling to and from hospital (unlimited journeys) may be allowed at the following rates:

Home Dialysis Patients (where the patient uses a dialysis machine at home)

Relief may be allowed in respect of expenditure up to the following amounts:

Chronic Ambulatory Peritoneal Dialysis [CAPD] patients (where the patient has treatment at home without the use of a dialysis machine)

Relief may be allowed in respect of