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 cannot claim relief for any amounts that you have already received, or will receive from:
- any policy of insurance
- a public or local authority, for example, the Health Service Executive (HSE)
- any other source, such as a compensation payment.
You generally 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%).
This section will explain the types of expenses that qualify for relief and how you can claim that relief.
The four year rule applies for claiming refunds.
Next: What are qualifying expenses?