Is tax relief allowed on the cost of travel relating to health issues?

Tax relief may be claimed in respect of the cost of transport by ambulance. However, where regular continuing treatment or consultation is required and the patient has to travel long distances, tax relief may be claimed in respect of the cost of the travelling other than by ambulance. It is not the intention that this tax relief be granted for minor local travelling expenses or occasional travelling [e.g. to undergo an operation (unless by ambulance)].

In addition to these, please refer to –

• Paragraph ‘Can I claim relief on the cost of medical treatment obtained outside the State?’
• Paragraph ‘My child has a life threatening illness/permanent disability and attends hospital on a regular basis’
• Paragraph ‘What Health Expenses can Kidney patients claim tax relief for?’ .