Fillable Form M106 - Health Expenses - Claim For Relief (Page 3 of 4) in pdf

Individuals for whom tax relief may be claimed

You may claim a refund of tax in respect of medical expenses paid or incurred by you:

On your own behalf

On behalf of a dependent (see definition below)

On behalf of a relative (see definition below)

A personal representative of a deceased person can claim for medical expenses incurred by the deceased. Such expenses

are treated as if they were paid immediately before the death of the deceased person.

Dependent

- A dependent is defined as:

A relative of the individual, or

Any other person being -

i) An individual who, at any time during the year of assessment, is of the age of 65 years or over, or

ii) An individual who is permanently incapacitated by reason of mental or physical infirmity.

Relative

- A relative is defined as:

Husband, wife, ancestor, lineal descendant, brother or sister

Mother or father of the individual’s spouse

Brother or sister of the individual’s spouse

Spouse of the individual’s son or daughter

A child, not being the child of the individual, who for the year of assessment

i) Is in the custody of the individual and is maintained by the individual, at the individual’s own expense for the

whole or part of the year of assessment, AND

ii) Is under 18 years of age, OR

iii) If over 18 years of age, at the commencement of the year of assessment, is receiving full time instruction at any

university, college, school or other educational establishment.

Qualifying Medical Expenses

The headings under which expenses qualify are listed on Page 2 of this form. You must have paid or incurred the amounts

claimed on treatment prescribed by or on the advice of a qualifying practitioner. Drugs and medicines can only be claimed

where supplied on the prescription of a practitioner.

Maternity Care

- The cost of providing routine health care in respect of pregnancy is allowable.

Educational Psychological Assessment for a dependent child

- Must be carried out by an educational psychologist

who is entered on a register maintained by the Minister for Education and Science for the purposes of this relief in accordance

with guidelines set down by that Minister with the consent of the Minister for Finance.

Speech and Language Therapy for a dependent child

- Must be carried out by a speech and language therapist who

is approved of for the purposes of this relief by the Minister for Health and Children in accordance with guidelines set down by

that Minister with the consent of the Minister for Finance.

Consumable products

- Relief can be claimed for the costs incurred on products manufactured specifically for coeliacs

and others with special dietary needs where this expenditure is incurred on the advice of a medical practitioner.

Non-Routine Dental Expenses

- You must hold a completed Form Med 2 (Dental), signed and certified by the dental

practitioner when making a claim for non-routine dental expenses. Please do not send in the Form Med 2 with your claim -

see “Receipts for Expenses Claimed” on the top of Page 4. A full list of qualifying treatments is:

Listed on the reverse of the Form Med 2 (Dental)

Available on Revenue’s website

under Publications

Available from Revenue’s Forms and Leaflets service by phoning LoCall 1890 30 67 06

Available from your Regional Revenue LoCall Service whose number listed on Page 4

Available from any Revenue Office.

Expenses that do not qualify

The cost of sight testing and the provision and maintenance of spectacles and contact lenses

Routine dental treatment which is defined as “the extraction, scaling and filling of teeth and the provision and repair

of artificial teeth and dentures”.

Page 3

Form M106 - Health Expenses - Claim For Relief Page 3

Related Articles

Related forms

Related Categories