Revenue eBrief No. 072/19

04 April 2019

Health expenses – qualifying expenses

Tax and Duty Manual Part 15-01-12 - 'Health Expenses – Qualifying Expenses' - has been updated. The main changes are in respect of the following:

  • references to the Form Med 1 have been removed from the manual as this form is no longer applicable
  • content has been added confirming that prescription charges incurred by medical card holders are qualifying health expenses where all other qualifying criteria have been met
  • update to the Kidney Expense rates (Appendix 1)
  • content has been added regarding health expenses paid out of an individual's estate following his or her death.