Revenue eBrief No. 24/17

15 March 2017

Health Expenses / Assistance Dogs

Tax and Duty Manual Part 15-01-12 dealing with relief for health expenses has been updated. Paragraph 6 sets out details of how relief may be claimed in respect of nursing home expenses where individuals have availed of the "Fair Deal" scheme. Paragraph 10 sets out the relief that may be available in respect of assistance dogs, supplied and trained by an organisation accredited by Assistance Dogs Europe and Appendix 1 has been updated in respect of amounts due to kidney dialysis patients for 2016.