The position is that with effect from 1 January 2009, relief in respect of qualifying health expenses, with the exception of relief in respect of nursing home expenditure, is granted at the standard rate of tax. Prior to that date, the relief was available at the taxpayer's marginal rate. Relief in respect of qualifying health cost is normally claimed for expenses that were paid in each tax year, from 1 January to 31 December. However, an election may be made to claim in respect of expenses incurred in the tax year even though they are paid later. If so elected, all amounts claimed for the year must relate to amounts incurred in that year. In this case, if all of the treatment was carried out in 2008 and the balance of payment was made in 2009, relief can be allowed at the taxpayer's 2008 marginal rate. If the treatment was ongoing into 2009, relief must be claimed for 2009, for treatment carried out and paid for in that year, at the standard rate.