Revenue Tax Briefing

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Revenue Tax Briefing Issue 27, August 1997

Health Expenses: Kidney Patients and Children with Cancer

Introduction

The purpose of this article is to advise practitioners of the relief which may be claimed for health expenses [see Section 12 Finance Act 1967] in respect of certain expenditure incurred by:

  • Kidney patients
  • The parents/guardians of child oncology patients.

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 a rate of 22.09 pence per mile for the years 1994/95 to 1996/97 inclusive. A rate of 25 pence per mile may be allowed for 1997/98 onwards.

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

Relief may be allowed in respect of:

1994/95

1995/96

1996/97

1997/98

Electricity

₤800

₤800

₤820

₤830

Laundry

₤900

₤925

₤935

₤950

Telephone

₤70

₤70

₤70

₤70

Travelling [pence per mile]

24.90

24.90

24.90

25

[subject to a maximum of 25 trips per annum].

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:

1994/95

1995/96

1996/97

1997/98

Electricity

₤630

₤630

₤650

₤660

Telephone

₤70

₤70

₤70

₤70

Travelling [pence per mile]

22.09

22.09

22.09

25

[subject to a maximum of 25 trips per annum].

Note:
Where a patient moves from one category to another, the claim should be apportioned under each category.

Parents/Guardians of Child Oncology Patients

The Oncology Units in childrens’ hospitals are concerned with the care and treatment of children with cancer or other diseases of the blood/marrow (e.g. severe anaemia).

The following expenditure -in respect of child oncology patients only - now qualifies for relief under the heading of health expenses:

Travel

The cost incurred in travelling [unlimited journeys] to and from hospital oncology units in respect of

  • the patient and accompanying parents/guardians, and
  • parents/guardians of the patients where such trips are shown to be essential to the treatment of the child.

If a private car is used, 22.09 pence per mile may be claimed for the years up to and including 1996/97 and 25 pence per mile for 1997/98 onwards.

Telephone

Where the child is being treated at home, the cost incurred for purposes directly connected with the treatment of the child.

Overnight Accommodation

Payments made by the parents/guardians to the hospital in which the child is being treated where the cost of such accommodation is necessarily incurred in connection with the treatment of the child.

Hygiene products and special clothing

The cost incurred in respect of these items [subject to a total maximum of ₤300 per annum].