Updated guidance on Income Tax Relief for Medical and/or Dental Insurance
Revenue’s Tax and Duty Manual Part 15-01-14, Income Tax relief for Medical and/or Dental Insurance, has been updated to include details on the tax treatment of employer-provided policies by an authorised insurer/tied health insurance agent.
Tax and Duty Manual Part 15-01-14 should be read in conjunction with Covid-19 measures introduced by Revenue on the tax treatment of refunds of healthcare insurance premiums.