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

Drugs & Medicines: From 1 January 2013 you can claim tax relief for expenditure of amounts up to €144 per calendar

month for prescribed medication. Expenditure in excess of €144 per month is recoverable from the Health Service Executive

under the Drugs Payment Scheme. The amount recoverable for the year 2012 is €132.

Where an individual has been prescribed drugs or medication which are outside the Drugs Payment Scheme these should

be claimed in addition to the €144 monthly threshold. In circumstances where an individual is claiming for another person,

other than their spouse, civil partner or children, that other individual’s personal threshold of €144 per month should also be

applied to any amounts of related expenditure.

Income from other sources not subject to PAYE

Income derived from all sources must be declared (for example, taxable payments received from the Department of Social

Protection (DSP), including Illness Benefit and Maternity Benefit, Investment/Foreign Income or Foreign Pensions received).

Please list details of this income on a separate sheet.

Year for which you claim

Relief is normally claimed for expenses paid in each tax year (1 January to 31 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, Laya Healthcare, Aviva Health, etc.) does not coincide with the tax year

you may submit Form Med 1 for the subscription year. However, claims for subsequent tax years must also be based on

your subscription year.

Calculation of relief

Relief due for Nursing Home fees is granted at your highest rate of Income Tax. Relief for all other expenses is granted at

the standard rate of Income Tax.

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.

Can I have my claim dealt with in a different Revenue office for confidentiality reasons?

Yes, if you do not wish your local Revenue office to know the nature of your medical condition you have the option of having

the claim examined by a Revenue office other than your local Revenue office. Please submit your claim in a separate sealed

envelope attaching your request clearly stating that for reasons of confidentiality you wish to have the claim processed in a

different office. Your local Revenue office will refer the claim to the appropriate area and advise you of the contact details for

your records. Alternatively, you may call in person to any of Revenue’s information offices, details available at

and request the case be processed in an area other than your local area.

Penalties

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

penalties.

Time Limit for Repayment Claims

A claim for repayment of tax must be made within four years after the end of the tax year to which the claim relates. For

example, claims for 2012 must be made by 31 December 2016. Please note you must have paid income tax during the year

of your claim in order to receive a repayment. If you owe income tax to Revenue for an earlier year, your repayment may be

reduced by this amount.

Further information

Customers can get further information on or alternatively contact their Revenue LoCall Service (within ROI

only).

s Border Midlands West Region

1890 777 425

s 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

s Dublin Region

1890 333 425

s South West Region

1890 222 425

Dublin (City and County)

Clare, Cork, Kerry, Limerick

Please note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers.

If you are calling from outside the Republic of Ireland, please telephone + 353 1 702 3011.

Accessibility - If you are a person with a disability and require this form in an alternative format the Revenue Access Officer

can be contacted at accessofficer@revenue.ie

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Health Expenses - Claim For Relief Page 4

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