I am advised by the Revenue Commissioners that Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of health expenses in the provision of health care incurred by an individual or an individual’s spouse or civil partner, on their own behalf or on behalf of someone else. Any contribution made by an individual in defraying nursing home expenses on behalf of an individual, where that individual has received State support under section 3 of the Nursing Home Support Scheme Act 2009, otherwise known as the “Fair Deal Scheme”, is treated as health expenses qualifying for relief. This relief is given at the individual’s marginal rate of tax. The State support contribution towards the cost of such nursing home expenses under this scheme is not treated as a qualifying expense. Relief is granted to an individual after the end of the tax year by way of a claim made to the Revenue Commissioners by completing a tax return including form Med 1, or through the online services of "ROS" or "PAYE Anytime".