Revenue Precedent

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Revenue Precedents

If a stair lift or personal pendant monitoring alarm are supplied on the advice of a medical practitioner as registered under section 25 of the Medical Practitioners Act 1978, tax relief may be claimed under health expenses on the cost of the annula maintenance charge of the appliance. 4905

Relief is allowed where medical expenses were incurred on a caesarean section operation prior to 2001 and the expenses were not reimbursed by private medical insurance schemes. PTU 5060