Revenue Tax Briefing Issue 63, May 2006
In the case of kidney patients, tax relief may be claimed on the following under the heading health expenses for 2005.
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 |
2005 |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile/ |
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 |
2005 |
|
Electricity |
€1115 |
€1270 |
€1380 |
€1440 |
Laundry & protective clothing |
€1595 |
€1675 |
€1735 |
€1780 |
Telephone |
€110 |
€250 |
€260 |
€270 |
Travelling |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile/ |
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 |
2005 |
|
Electricity |
€880 |
€1010 |
€1090 |
€1440 |
Telephone |
€110 |
€250 |
€260 |
€270 |
Travelling |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile |
€0.35 per mile/ |
In the case of child oncology patients and children with permanent disabilities, tax relief may be claimed on the following for 2005 under the heading of health expenses.
Where the child is treated at home, a flat rate of €270 to include telephone rental and calls may be claimed where the expenses are incurred for purposes directly connected with the treatment of the child.
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.
The cost incurred in travelling (unlimited journeys) to and from any hospital in respect of
Where such trips are shown to be essential to the treatment of the child. If a private car is used, €0.35 per mile/€0.22 per km may be allowed for the year 2005.
The cost incurred in respect of these items subject to a maximum of €500 per year.