Revenue eBrief No. 069/26

30 March 2026

TDM 15-01-12 Health Expenses – Qualifying Expenses

Tax and Duty Manual (TDM) Part 15-01-12 - Health Expenses – Qualifying Expenses - has been updated as follows:

• In Paragraphs 2.2 and 3.2 to advise that, as a Revenue Administrative practice, tax relief will be available on charges incurred on the Common Conditions Service (CCS) pending the introduction of legislation formalising the position.
• In Paragraphs 3.4 and 3.7 to clarify that an entitlement to tax relief on running costs associated which medical equipment or travel and accommodation costs, necessarily incurred in the provision of healthcare may apply as determined on the full facts and circumstances of the individual’s case. In this regard tax relief for such expenditure is not limited to those health conditions for which a flat rate amount is available as set out in Paragraph 3.7.3.
• Paragraph 7(Verification and Granting of Expenses) has been updated to outline how claims may be verified to ensure expenses incurred are in relation to 'healthcare' within the meaning of section 469 TCA 1997.
• Paragraphs 9.6, 11 and Appendix 1 have also been updated in this regard.
• The examples in Paragraph 14, How to Claim, (previously Paragraph 4) and other examples throughout, have been updated to reflect the increased standard rate band and tax credits due for 2025.
• In Paragraphs 9.3 and 9.4 to clarify that an individual may be eligible to claim tax relief on the maintenance costs referrable to the keeping and use of a trained dog. Although a flat rate is available in respect of such expenditure, tax relief is not limited to the flat rate referred to in the respective Paragraphs.
• Paragraph 9.5 has been updated to provide clarity on tax relief available in respect of in vitro fertilisation (IVF) and other forms of assisted human reproduction (AHR).
• A decision tree has been added to aid taxpayers in determining if the medical expenses an individual incurs qualify for tax relief under section 469 TCA 1997.