| Have you been abroad for medical Treatment? | | | | outside of the State. In that case, the cost of |
| Many foreign nationals working in Ireland travel | | | | ‘reasonable travelling and accommodation |
| back to their home EU country for any required | | | | expenses' are also allowable. In such cases, the |
| medical treatments. And of course, medical | | | | expenses of one person accompanying the |
| tourism abroad for Irish people is a huge business. | | | | patient may also be allowed where the condition |
| | | | of the patient requires it. |
| Medical Treatment abroad – the rules | | | | Where the patient is a child, the expenses of one |
| If you are outside Ireland and find yourself in the | | | | parent may generally be allowed and, |
| unfortunate situation where you need medical | | | | exceptionally, of both parents where it is clear |
| treatment, or alternatively, you may have | | | | that both have to be in attendance. |
| travelled to obtain cheaper treatment, (laser eye | | | | You cannot claim tax refunds for rent while |
| surgery, dental treatment, etc.). Either way you | | | | treatment is received. |
| may be entitled to tax relief on what you paid as | | | | |
| long as: | | | | Getting your Teeth done. |
| - The cost of qualifying treatment carried out by | | | | Non-routine dental treatment obtained outside the |
| a practitioner (GP, consultant or dentist) provided | | | | State may be allowed provided the dentist is a |
| such practitioner is entitled under the laws of the | | | | qualified practitioner (i.e. entitled under the laws of |
| country in which the care is provided to practice | | | | the country in which the care is provided to |
| medicine or dentistry there | | | | practise dentistry there). |
| - The cost of maintenance or treatment in a | | | | |
| hospital, nursing home or clinic is allowable provided | | | | Travel in Ireland Relating to Health Issues |
| that the institution is on the Revenue list of | | | | Tax relief may be claimed in respect of the cost |
| approved hospitals and nursing homes. | | | | of transport by ambulance. However, where |
| We have had a number of people mention in the | | | | regular continuing treatment or consultation is |
| past that they thought that Tax Relief could only | | | | required and the patient has to travel long |
| be claimed for medical expenses abroad IF the | | | | distances, tax relief may be claimed in respect of |
| treatment couldn't be received at home, but | | | | the cost of the travelling other than by |
| that's not the case. As long as you are using a | | | | ambulance. It is not the intention that this tax |
| professional practitioner (as that is recognised in | | | | relief be granted for minor local travelling |
| the foreign country), you can claim it. | | | | expenses or occasional travelling [e.g. to undergo |
| | | | an operation (unless by ambulance)] – it's a bit |
| How about my Travel Expenses? | | | | open to interpretation this one, so feel free to |
| Many people have to travel outside Ireland as the | | | | talk this one through with us. |
| relevant qualifying health care is only available | | | | |