Revenue Tax Briefing

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Revenue Tax Briefing Issue 50, October 2002

Health Expenses

Qualifying Health Expenses

Tax Briefing Issue 33, September 1998, set out detailed guidelines and procedures in relation to the Health Expenses claims under Section 469 TCA 1997. The following is an update in respect of certain expenses.

Dental Treatment

Revenue are prepared to treat any expenditure incurred on the removal of impacted wisdom teeth by a dentist in a dentist’s surgery, as not constituting ‘routine dental treatment’. Consequently, income tax relief will be granted in respect of such expenditure.