Revenue eBrief No.033/23

16 February 2023

Claiming tax relief for Health Expenses

Tax and Duty Manual Part 15-01-12 'Health Expenses - Qualifying Expenses' has been updated in respect of the flat rate expense amount allowable regarding certain kidney patients (at section 10.6) and children with life threatening illnesses (at section 12).

The examples throughout the manual have also been updated to refer to the current year of assessment.