paying orthodontic bill for niece - can I claim tax back?

Hope someone can help,

my niece will be starting expensive orthodontic treatment in the next few weeks. In total over a period of a number of years it will cost approx. 5,000. The starting payment is due in January 2009 at 1,300.

Her parents financial circumstances have changed and although they are now eligible for a medical card this does not cover the treatment.

I have agreed to pay for the treatment and am wondering can I claim tax relief on this? As my brother-in-law is on disability benefit he doesn't pay tax and therefore cannot claim the relief.

thanks

jph

Yes, you can pay and get the relief, which from 01/01/09 is at 20%.

Big change due from 41% to 20%. If you do pay tax at the higher rate, is there any chance of getting the work started before the New Year or paying up front (could be problems with this you end up not being happy with the work & need to move to another orthodentish)