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 2004.

Hospital Dialysis Patients

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

2002	2003	2004
€0.35 per mile	€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 be allowed in respect of the following expenditure -

	2002	2003	2004
Electricity	€1,115	€1,270	€1,380
Laundry	€1,595	€1,675	€1,735
Telephone	€110	€250	€260
Travel to and from Hospital	€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 -

	2002	2003	2004
Electricity	€880	€1,010	€1,090
Telephone	€110	€250	€260
Travel to and from Hospital	€0.35 per mile	€0.35 per mile	€0.35 per mile

Child Oncology Patients and 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 2004.

Telephone

Where the child is treated at home, a flat rate of €260 to include telephone rental and calls may be claimed where the expenses are incurred for purposes directly connected with the treatment of the child.

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.

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 2004.

Hygiene products and special clothing

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

Enquiries on this article should be addressed to taxbrief@revenue.ie.