Dáil Éireann Debate, Tuesday - 18 September 2012
254. Deputy Michael McGrath asked the Minister for Finance the position regarding self-employed persons claiming tax relief on medical expenses through the MED1 form; and if he will make a statement on the matter. [38273/12]
Amharc ar fhreagraThe position is that Section 469 of the Taxes Consolidation Act 1997 provides the legislative basis for the granting of relief for qualifying health expenses incurred in respect of the provision of health care. The qualifying criteria in relation to the granting of relief are the same irrespective of whether an individual is self-employed or paying tax under the PAYE system. A self-employed individual can include a claim for relief for qualifying health expenses at the same time as he or she makes an annual tax return (Form 11) for a year of assessment and relief will be granted as part of the assessment for that year. Details of the health expenses claim can be entered on Panel I on the Form 11. For ROS filers the details can be entered under the Personal Tax Credits tab under ‘Other health expenses’.
Alternatively, where a return has already been made for the year of assessment and a claim for health expenses relief was not included on the return, the individual may submit a form Med 1 and request a revised assessment to include relief for the qualifying health expenses.
For a PAYE worker who pays tax by deduction on an ongoing basis throughout the tax year, it is only necessary to make a claim on Revenue’s PAYE Anytime service or to submit a form Med 1 to obtain relief.
However, in all cases, whether self employed or PAYE, all receipts for a period of six years must be retained by the claimant in case the claim is subsequently chosen for detailed examination.
Note that the time limit for the making of a claim for relief is 4 years after the year of assessment in which the expenditure was incurred.
