You can claim relief on the cost of health expenses. These can be your own health expenses, those of a family member or any individual’s, as long as you paid for them.
You receive tax relief for health expenses at your standard rate of tax, 20%. Nursing home expenses are given at your highest rate of tax, up to 40%.
You cannot claim relief for:
- expenses that will be repaid by insurance companies, the Health Service Executive (HSE) or any other body
- expenses that you receive compensation for
- routine dental or ophthalmic (eye) care.
This section will explain the types of expenses that qualify for relief and how you can claim that relief.
Next: Qualifying expenses