Revenue eBrief No. 204/24
29 July 2024
Health Expenses - Qualifying Expenses
Tax and Duty Manual Part 15-01-12 - Health Expenses-Qualifying Expenses - has been updated:
- In section 4.2 to confirm that chargeable persons in receipt of PAYE income may avail of the real-time credit facility in respect of health expenses and nursing home fees.
- In section 12 to update the flat rate amounts allowable in respect of children with life threatening illnesses.
- In Appendix 1 to update the flat rate amounts allowable for kidney patients.
- In the examples throughout to reflect the standard rate tax bands and personal tax credits in place for the 2024 tax year.