I'm 24 and a postgraduate student, living away from home. I worked part-time for most of 2007, and I didn't pay any tax. As I was not earning much, my mother incurred all of my medical expenses, which totalled almost €2000 for the year. Is it possible for her to claim the tax on these expenses back? She was able to claim my fees for my course, so does a similar rule apply?
Whoever incurs medical expenses can make the tax reclaim so, in your situation, your mother should submit a MED1 in respect of the medical expenses she paid for you.