Tax relief for health expenses
The Revenue Tax and Duty manual has been amended to give examples of how tax relief is calculated where an individual has availed of financial assistance in the form of a “Nursing Home Loan” under the Nursing Home Support Scheme.
The manual also clarifies that consultation fees or attendance charges for qualifying non-routine dental treatment may be claimed on Form Med 2. The Appendix 1 has also been updated to include relevant amounts due for 2015 in respect of expenditure incurred by Kidney dialysis patients.