Health expenses
Additional expenses for a kidney patient
Kidney patients can claim relief, in addition to normal health expenses.
Hospital dialysis patients
If you regularly travel for dialysis treatment, you can claim relief on the cost of travelling to and from the hospital. There is no limit on the number of journeys you can claim for.
Travel by private car relief
| Year | Rate per mile | Rate per kilometre |
|---|
|
2023
|
€0.39
|
€0.24
|
|
2022
(1 Jan-31 Aug)
(1 Sept-31 Dec)
|
€0.29
€0.39
|
€0.18
€0.24
|
| 2021 |
€0.29
|
€0.18
|
| 2020 |
€0.29
|
€0.18
|
Home dialysis patients
If you use a dialysis machine at home, you can claim flat rate relief for:
- electricity
- laundry
- protective clothing
- telephone expenses.
Home dialysis flat rate relief
| Year | Electricity | Laundry and protective clothing | Telephone |
|---|
| 2023 |
€4,425
|
€2,305
|
€370
|
| 2022 |
€3,260
|
€2,170
|
€350
|
| 2021 |
€2,190
|
€2,012
|
€325
|
| 2020 |
€2,035
|
€1,965
|
€315
|
Chronic Ambulatory Peritoneal Dialysis (CAPD)
If you are treated at home, but without dialysis, you can claim flat rate relief for electricity and telephone expenses.
CAPD flat rate relief
| Year | Electricity | Laundry and protective clothing | Telephone |
|---|
| 2023 |
€3,495
|
€2,305 |
€370
|
| 2022 |
€2,574
|
€2,170
|
€350
|
| 2021 |
€1,730
|
€2,012
|
€325
|
| 2020 |
€1,610
|
€1,965
|
€315
|
How to claim
To claim tax relief on additional expenses for a kidney patient you must include the amount in your health expenses.
To claim your health expenses, you will need to complete your tax return form. This is explained in the 'How do you claim health expenses?' page.
Next: How do you claim health expenses?