Revenue Tax Briefing Issue 46, December 2001
The following is an update on the reliefs available in respect of certain expenses incurred by kidney patients.
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] |
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 |
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 |