Q.  What tax relief is available for medical expenses and how can I claim it?

03.03.08

If you pay medical expenses that are not covered by the State, or some other source such as private health insurance, you may be entitled to tax relief. This relief now applies to expenses that you pay for yourself or on behalf of others.

The amount of tax relief you get is either 20% or 41% of your expenses, whichever is the highest rate of tax you pay. Relief can now be claimed on the full amount. You can claim relief on fees charged by doctors and consultants and many of the items or treatments prescribed by them. You should check the full list of eligible expenses with your local Citizens Information or with Revenue.

Routine dental and ophthalmic care is not eligible but some dental treatments are: crowns; root canals; gold posts or inlays; periodontal or orthodontic treatment; wisdom teeth extraction in hospital; bridgework; dental implants; tip replacing.

You can claim tax relief at the end of the tax year by completing the form MED 1 which is available from your regional Revenue office or can be downloaded from  www.revenue.ie . If you are claiming relief on dental expenses, you will need to keep the form MED 2 as evidence of the expenses incurred. The MED 2 form is completed by your dentist. Since the start of this year, it is now also possible to apply online for tax relief on your medical expenses. See  www.revenue.ie  for details.

Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741

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