Health Expenses
02/05/2001
Query
Whether the annual maintenance charge on a stair lift and the annual maintenance charge on personal pendant monitoring alarms is an allowable health expense
Decision
If the stair lift or personal pendant monitoring alarm are supplied on the advice of a medial practitioner as registered under section 25 of the Medical Practitioners Act, 1978 tax relief may be claimed under health expenses on the cost of the annual maintenance charge of the appliance
Income Tax
Section 469, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:4905
08/02/2002
Query
Is tax relief allowed on medical expenses incurred prior to the 2001 tax year in relation to caesarean section operations?
Decision
Yes. Tax relief is available on expenses not reimbursed by private medical insurance schemes.
Income Tax
Section 469, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:ptu 5060