Health Expenses Income Tax

Kidney Patients

In the case of kidney patients, tax relief may be claimed on the following under the heading of health expenses for 2003.

Hospital Dialysis Patients

Where the patient attends hospital for treatment, relief under the heading of health expenses may allowed in respect of expenditure incurred travelling (unlimited journeys) to and from hospital at the following rate -

2001	2002	2003
25p per mile (€0.35)	€0.35 per mile	€0.35 per mile

Home Dialysis Patients

Where the patient uses a dialysis machine at home, relief under the heading of health expenses may allowed in respect of the following expenditure -

	2001	2002	2003
Electricity	(£635) €810	€1,115	€1,270
Laundry	(£895) €1,140	€1,595	€1,675
Telephone	(£60) €80	€110	€250
Travel to and from hospital	(£0.25) €0.35 per mile	€0.35 per mile	€0.35 per mile

Chronic Ambulatory Peritoneal Dialysis [CAPD]

Where the patient has treatment at home without the use of a dialysis machine, relief under the heading of health expenses may be allowed in respect of the following expenditure -

	2001	2002	2003
Electricity	(£500) €635	€880	€1,010
Telephone	(£60) €80	€110	€250
Travel to and from hospital	(£0.25) €0.35 per mile	€0.35 per mile	€0.35 per mile

Note - The ‘cap’ of 25 trips per year which previously existed for home dialysis patients and CAPD above no longer applies for 2001 onwards.

Child Oncology Patients & Children with Permanent Disabilities

In the case of child oncology patients and children with permanent disabilities, tax relief may be claimed on the following under the heading of health expenses for 2003.

A. Telephone

Where the child is treated at home, a flat rate of €250 to include telephone rental and calls may be claimed where the expenses are incurred for purposes directly connected with the treatment of the child.

B. Overnight Accommodation

Payments made by the parent/guardian to a hospital, hotel or B&B in respect of overnight accommodation in or near the hospital where the child is a patient where such overnight stay is necessary for the treatment of the child.

C. Travel

The cost incurred in travelling (unlimited journeys) to and from any hospital in respect of:

1. The patient and accompanying parents/guardians; and
2. Parents/guardians of the patient

where such trips are shown to be essential to the treatment of the child.

If a private car is used, €0.35 per mile may be allowed for the year 2003.

D. Hygiene products and special clothing

The cost incurred in respect of these items subject to a maximum of €500 per year.