Health expenses

Additional expenses for a kidney patient

Kidney patients can claim relief, in addition to normal health expenses.

Hospital dialysis patients

If you regularly travel for dialysis treatment, you can claim relief on the cost of travelling to and from the hospital. There is no limit on the number of journeys you can claim for.

Travel by private car relief
YearRate per mileRate per kilometre

2023

€0.39

€0.24

2022

(1 Jan-31 Aug)

(1 Sept-31 Dec)

 

€0.29

€0.39

 

€0.18

€0.24

2021

€0.29

€0.18

2020

€0.29

€0.18

Home dialysis patients

If you use a dialysis machine at home, you can claim flat rate relief for:

  • electricity
  • laundry
  • protective clothing
  • telephone expenses.
Home dialysis flat rate relief
YearElectricityLaundry and protective clothingTelephone
2023

€4,425

€2,305

€370

2022

€3,260

€2,170

€350

2021

€2,190

€2,012

€325

2020

€2,035

€1,965

€315

Chronic Ambulatory Peritoneal Dialysis (CAPD)

If you are treated at home, but without dialysis, you can claim flat rate relief for electricity and telephone expenses.

CAPD flat rate relief
YearElectricityLaundry and protective clothingTelephone
2023

€3,495

€2,305

€370

2022

€2,574

€2,170

€350

2021

€1,730

€2,012

€325

2020

€1,610

€1,965

€315

How to claim

To claim tax relief on additional expenses for a kidney patient you must include the amount in your health expenses.

To claim your health expenses, you will need to complete your tax return form. This is explained in the 'How do you claim health expenses?' page.

Next: How do you claim health expenses?