# Claiming back health expenses on Med 1 form



## JEMOL (23 Jun 2008)

Can you tell me if a married couple are jointly assessed and both incomes together pay 41% tax over the SRCOP but the wife doesn’t reach the 41% tax (ie earns less that the SCROP of 26,400), can she still claim back health expenses at the 41% rate?


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## ClubMan (23 Jun 2008)

Presumably the claim will be a joint one since you are jointly assessed? From 2007 it makes no difference since the single/joint excesses of €125/€250 were abolished. The relief will be at 41% to the extent that you jointly paid 41% tax and 20% thereafter. You can't claim back tax that was never paid so you will never get 41% relief on income on which only 20% was paid.


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## z103 (23 Jun 2008)

> You can't claim back tax that was never paid so you will never get 41% relief on income on which only 20% was paid.


If for example, €6000 was paid in tax, of which €1000 was at the 41% rate. A claim is made for €5500. Isn't most of this at the 20% rate?


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## JEMOL (23 Jun 2008)

Thanks for that but I don't understand the last sentence.
The form will as which person is claiming back the health expenses.
So if it is the wife and she didn't pay tax at 41%, does that mean she will only get a 20% refund on her health expenses?


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## ClubMan (23 Jun 2008)

Ultimately there is no point worrying about this. You just submit the claim and _Revenue _will work out what you are due back. 

Say your tax situation means that you jointly paid 41% tax on only €1K and 20% on the rest of your taxable income. You put in a claim for relief on medical expenses of €3K. You will get relief of €1K @ 41% + €2K @ 20% = €410 + €400 = €810. 

Does that help?


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## JEMOL (23 Jun 2008)

Yes, thank you.


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