claiming tax relief on somebody else's medical expenses

Since 2007, a person may claim tax relief on somebody else's medical expenses.

You don't have to be related to the other person.

My query is: do you have to actually, phyiscally, pay the actual bill?

Example: my father-in-law in Cork spends 1000 on medical treatment, and can't avail of tax relief.

Say I am based in Donegal, and wish to pay for it for him, and then claim tax relief.

Do I have to be there, in the clinic, surgery, etc. to physically hand over 1000 cash, cheque or debit card?

Or can he pay himself, and then I pay him later?

i.e. must the receipt mention my name?

Revenue allows claimers to claim for paying the medical expenses of certain dependants & relatives.

In order to claim the tax, you must have paid the bill. Revenue seek further paperwork on a percentage of claims - up to 10% - so you would need to have paperwork to prove that you paid the bill if you are claiming.

The dependent / relative rule is gone since 2007, see top of page 3 of this Med 1 form:

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But you feel that the receipt would have to mention my name?

i.e. the third party (me) would have to actually pay the bill.

Hmmm, that makes it tricky.

Say my girlfriend incurred costs in 2007, and actually paid the bill herself. Say we are now married, can I claim tax relief at 41% on that payment?

I suspect your answer will be no?

Protocol said:

Since 2007, a person may claim tax relief on somebody else's medical expenses.

You don't have to be related to the other person.

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Just to clarify:

Who can Claim?

You can claim Medical Expenses paid or incurred by you:

• On your own behalf
• From 2007 and subsequent years on behalf of any other person (no restrictions)
• For 2006 and prior years on behalf of a dependent
  • A dependant is any relative of yours or any other person who at any time during the year of claim is aged 65 years or over or who is permanently incapacitated by reason of mental or physical infirmity.
• For 2006 and prior years on behalf of a relative
  • A relative is defined as:
    • Husband, wife, ancestor, lineal descendant, brother or sister
    • Mother or father of your spouse
    • Brother or sister of your spouse
    • Spouse of your son or daughter
    • Your child
    • Any other child, who for the year of the claim, is in your custody and maintained at your expense and under 18 years of age, or if over18 years of age, is receiving full-time education.

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