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

Receipts for expenses claimed

Please ensure that you only claim for amounts for which you hold receipts (and Form Med 2 if the claim includes non-routine

dental expenses). Please do not send in the receipts (or Form Med 2) to Revenue with your claim. However, you must

keep the receipts (including Form Med 2) for a period of 6 years as you may be asked to send them in if your claim is

chosen for a detailed examination.

Deductions for sums received or receivable in respect of Health Expenses

You cannot claim relief in respect of sums already received or due to be received from:

Any public or local authority e.g. Health Service Executive

Any Policy of Insurance

Any other source e.g. Compensation

You must give details of such amounts and deduct them from the amount claimed on the claim form.

Drugs & Medicines: You can claim tax relief for expenditure of amounts up to £85 from 01/01/05 per calendar month for

prescribed medication. Expenditure in excess of £85 from 01/01/05 per month is recoverable from the Health Service

Executive under the Drugs Payment Scheme. Prior to 01/01/05 the monthly excess figure on expenditure incurred was:-

01/01/04 - 31/12/04 - £78

01/01/03 - 31/12/03 - £70

01/08/02 - 31/12/02 - £65

01/01/00 - 31/07/02 - £53

Year for which you claim

Relief is normally claimed for expenses paid in each tax year (1st January to 31st December). However, you may elect to

claim in respect of expenses incurred in the tax year even though they may be paid later. If you so elect, all amounts claimed

for the year must relate to amounts incurred in the year.

If your subscription year for medical insurance (VHI, BUPA, VIVAS Health, etc.) does not coincide with the tax year you may

submit Form Med1 for the subscription year. However, claims for subsequent tax years must also be based on your

subscription year.

Calculation of relief

Relief is given at the highest rate of income tax at which you are chargeable for the year of claim.

Where to send your claim form

Completed claim forms should be sent to your Revenue office. Use any envelope and write “FREEPOST” above the address.

(If your claim is selected for examination under an audit programme and you do not want your own Revenue office to know the

nature of the medical condition, you can ask your Inspector to have the claim examined by another Revenue office).

Penalties

Any person who knowingly makes a false statement for the purpose of obtaining a repayment of Income Tax is liable to heavy

penalties.

Refunds

Tax refunds can be paid by cheque to your address or by transfer to your Irish bank account. It is not possible to make a refund

directly to a foreign bank account.

Further information

Customers can get further information by visiting our website

. Alternatively PAYE customers can contact

their Regional Revenue LoCall Service (within ROI only) whose number is listed below:

Border Midlands West Region

1890 777 425

East & South East Region

1890 444 425

Cavan, Donegal, Galway, Leitrim,

Carlow, Kildare, Kilkenny, Laois,

Longford, Louth, Mayo, Monaghan,

Meath, Tipperary, Waterford,

Offaly, Roscommon, Sligo, Westmeath

Wexford, Wicklow

Dublin Region

1890 333 425

South West Region

1890 222 425

Dublin (City and County)

Clare, Cork, Kerry, Limerick

If you are calling from outside the Republic of Ireland, please telephone 00 353 (1) 647 4444.

Business customers should contact their own tax district, the telephone number for which can be found on any

correspondence from Revenue.

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Form M106 - Health Expenses - Claim For Relief Page 4

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