TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Health expenses – qualifying expenses

Revenue’s guidance covering tax relief for health expenses has been updated to reflect a number of changes.

According to Revenue the main changes to the guidance are in respect of the following:

  • References to the Form Med 1 have been removed from the manual as this form is no longer applicable. Health expenses are now claimed through your tax return form;
  • Content has been added confirming that prescription charges incurred by medical card holders are qualifying health expenses where all other qualifying criteria have been met;
  • Update to the kidney expense rates (Appendix 1);
  • Content has been added regarding health expenses paid out of an individual’s estate following his or her death.