Health expenses

Additional health care expenses for a child

You can claim relief for additional health expenses if the health care is for a qualifying child. A qualifying child is someone under 18 years of age.

You can claim for a child that is over 18 years if they are in full-time education at any: 

• university 
• college
• school
• or
• other educational establishment.

Educational psychologist and speech and language therapy

You can claim relief on the cost of:

• an assessment carried out by an educational psychologist for a qualifying child
• speech and language therapy for a qualifying child. A qualified speech and language therapist must carry out the therapy.

Life-threatening illness or permanent disability

You may maintain a qualifying child with a life-threatening illness or a permanent disability. If so, you can claim relief on certain additional expenses. This relief is in addition to the normal health expenses you pay for the child.

The child must require constant or regular hospital care for these additional expenses to qualify. This care can be regular hospital attendance, or other supervision appropriate to serious illness or disability. Your child does not need to be permanently in hospital for you to claim relief.

Child oncology (cancer) patients also qualify for this relief.

Overnight accommodation

You can claim relief on the cost of overnight accommodation if you are the parents or guardians of the child. To qualify, your overnight stay must be necessary for your child's treatment. The accommodation must be near the hospital where your child is being treated.

Travel

You may claim relief for the cost of transporting your child to and from hospital. You may also claim for transport to visit your child, if this is essential to the child's treatment. You must have proof that these visits are necessary.

You cannot claim relief for car parking fees.

Travelling abroad

Your child may need to travel abroad for health care that is not available in Ireland. If so, you can claim tax relief for the cost of health care, reasonable accommodation and travel expenses.

The travel and accommodation expenses of a parent accompanying the child are also allowed.

Telephone

You can claim flat rate relief on telephone rental and call expenses if the child is being treated at home. Telephone expenses must be directly related to the child's treatment to qualify for relief. 

Hygiene products and special clothing

You can claim relief on hygiene products or special clothing if these are necessary for the child's treatment. You can claim up to a maximum of €500 for these items.

Note:

You cannot claim relief on childcare costs for siblings of the patient while the parents or guardians attend the hospital.

How to claim

To claim tax relief on health care expenses for a child 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: Additional expenses for a kidney patient