Revenue Tax Briefing

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Revenue Tax Briefing Issue 47, April 2002

Health Expenses

Maternity care

The Finance Act 2001 amended Section 469 TCA 1997 to provide for income tax relief on “routine maternity care” with effect from 6 April 2001. Prior to this amendment “routine maternity care” did not qualify for relief.

Revenue practice was to treat expenditure incurred on a caesarean section operation as outside the scope of the relief for years prior to 2001.

Following a review of the position, income tax relief will be granted for expenditure incurred in relation to caesarean section operations carried out prior to 6 April 2001.

The normal time limits for repayment claims will apply to any claim made for years of assessment prior to 2001.