Section 8 of the Finance Act, 2001, amended certain provisions of the Taxes Consolidation Act in relation to tax relief for health expenses. The amendments are effective from 6 April 2001 and do not have retrospective effect.
It is not possible to claim tax relief for a dependent relative in respect of unreimbursed health expenses incurred before 6 April 2001, unless the claimant has been allowed the dependent relative tax allowance for the individual in question. The removal, by section 8 of the Finance Act, 2001, of the requirement that the claimant must have the dependent relative allowance for the dependent relative applies to health expenses incurred on or after 6 April 2001.
If a taxpayer was eligible for the dependent relative tax allowance in years prior to 6 April 2001, health expenses incurred in respect of the dependent relative in those years would, subject to compliance with all relevant conditions, be eligible for tax relief.