Health Expenses

Maternity care

The Finance Act 2001 amended Section 469 TCA 1997 to provide for income tax relief on “routine maternity care” with effect from 6 April 2001. Prior to this amendment “routine maternity care” did not qualify for relief.

Revenue practice was to treat expenditure incurred on a caesarean section operation as outside the scope of the relief for years prior to 2001.

Following a review of the position, income tax relief will be granted for expenditure incurred in relation to caesarean section operations carried out prior to 6 April 2001.

The normal time limits for repayment claims will apply to any claim made for years of assessment prior to 2001.