Revenue Tax Briefing

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Revenue Tax Briefing Issue 46, December 2001

Health Expenses Kidney Patients

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 rate -

2000/01

25p per mile (€ 0.35)

[1999/00

25p per mile]

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

Relief may be allowed in respect of -

2000/01

1999/00

£

£

Electricity

830

1055

830

Laundry

1125

1430

1050

Telephone

75

95

75

Travel * - per mile

0.25

0.35

0.25

* subject to a maximum of 25 trips per year

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

Relief may be allowed in respect of -

2000/01

1999/00

£

£

Electricity

660

840

660

Telephone

75

95

75

Travel * - per mile

0.25

0.35

0.25

* subject to a maximum of 25 trips per year