Section 469 Taxes Consolidation Act 1997 provides for tax relief in respect of health expenses, as defined in the section, incurred in respect of health care which is also defined in the section. The Revenue Commissioners information leaflet IT 6 on health-medical expenses relief which is available on their website www.revenue.ie provides full details of the expenses for which tax relief is available.
Section 469 provides for tax relief in respect of the cost of travelling to and from hospital either by a patient or by the parents of a patient where this is by ambulance only and not by any other means. However, I am informed by the Revenue Commissioners that they have a long-standing and published administrative practice to grant tax relief on the cost of travelling, other than by ambulance, to and from hospital in the special circumstances which pertain to child oncology patients and children with a permanent disability where such trips are shown to be essential to the treatment of the child. The Revenue Commissioners' practice does not extend to covering the cost of travelling by parents to visit their children in hospital in the normal course, including children in intensive care.
If the Deputy has a specific case to which special circumstances attach, he may wish to contact the Revenue Commissioners outlining full details of the case including the special circumstances, if any.