Telephone Flat Rate Expense

Hi, we claim the incapacitated tax credit for our son and wondered about the flat rate relief for telephone expense.

Does anyone know how the claim for this expense is made (via health expenses, perhaps?)

If it’s entered as a health expense, would the amount not have the standard rate relief applied (in oppose to the full flat rate amount). So, do you get the full €370 or is it 20% of the €370 (€370 being the flat rate for 2023).

Would be grateful if anyone could provide further information on (i) the amount that can be claimed (full flat rate amount or 20% of the flat rate amount) and (ii) on what form (or where on the form) should the telephone expense be claimed?

Extract below from Revenue:

Telephone​

You can claim flat rate relief on telephone rental and call expenses if the child is being treated at home. Telephone expenses must be directly related to the child's treatment to qualify for relief.

Telephone expenses flat rate relief

You put in the full amount and revenue will provide 20% back then

The old med 1 for had other qualifying expenses as a field but the PAYE return doesn't if I remember correctly and just ask a few questions about health expenses incurred in 20xx, amount reimbursed by health insurance provider (claimed amount ) and total amount you were left to foot the bill


In your instance , I'd put the 370 in the 1st and 3rd box and leave the health insurance figure at 0


This is the old med 1 form for example ,

Yes we just put in the full amount for the years we claimed it. And there was also a hygiene products and clothes allowance that we claimed for the full €500. And I did claim the travel for private car relief as we did multiple long trips to Crumlin and the overnight accommodation relief.

To qualify for these reliefs
The child must require constant or regular hospital care for these additional expenses to qualify. This care can be regular hospital attendance, or other supervision appropriate to serious illness or disability. Your child does not need to be permanently in hospital for you to claim relief.
https://www.revenue.ie/en/personal-...itional-health-care-expenses-for-a-child.aspx
Child oncology (cancer) patients also qualify for this relief.

I just added the above amounts to the health expenses and I think the relief was 20%. We did have constant hospital appointments during those years (approx 70 days per annum) and our child was.being treated by oncology (it was not cancer in our case but was treated with cancer drugs). So our medical social worker told us to avail of these reliefs.

We were never asked by revenue for any supporting documentation but I did have an excel sheet of hospital visits, appointment letters, accommodation receipts and presumably the oncologist (or medical social worker) would have confirmed our child was a treated patient without revealing any personal medical information.

I think the key qualifying criteria was the constant or regular hospital visits, which I think many incapacitated children may not have if they are looked after by agencies outside the hospital environment.

Many thanks for both of your helpful replies. I think the part that was confusing me was the “flat rate” for the telephone expenses…to me “flat rate” means the full amount (similar to the flat rate amounts available to certain professions for uniforms etc.). All the other expenses refer to “relief” being available, which I assumed would have been at the 20% rate. @Clamball do you mind me asking was it 20% on the telephone flat rate expense you got back, or the full amount (c.€370 for 2023). Thanks in advance.

"Flat rate" in this context means that you can claim for €370 of phone expenses rather than tallying up all the actual expenses and claiming for the exact cost. This is the same for the likes of nurses' uniforms, etc., they can claim a flat rate expense of €300 or whatever it is and they get tax relief on that amount, they don't get €300 back.

Hi @Ciru75 - thank you for your reply. Yes, I understand it wouldn’t necessarily be a case of getting the amount “back” but as a relief. However, I wasn’t sure if it was the full amount that is received as relief (or the standard 20% as per other medical expenses).

Also, if it has to be applied for under the “health expenses” heading, is it just in the text column that you state what relief you’re claiming? An Accountant made a submission on my behalf and I received 20% of the full flat rate (as a relief)…I believed that to be incorrect and thought the full amount should have been granted?! I’m thinking that maybe it was a case that the nature of the expense (I.e Telephone Flat Rate) was not explicitly stated in the health expenses text column?! Or is anyone aware where exactly within the form that this particular expense is claimed?!
Thank you

JHNora said:

Hi @Ciru75 - thank you for your reply. Yes, I understand it wouldn’t necessarily be a case of getting the amount “back” but as a relief. However, I wasn’t sure if it was the full amount that is received as relief (or the standard 20% as per other medical expenses).

Also, if it has to be applied for under the “health expenses” heading, is it just in the text column that you state what relief you’re claiming? An Accountant made a submission on my behalf and I received 20% of the full flat rate (as a relief)…I believed that to be incorrect and thought the full amount should have been granted?! I’m thinking that maybe it was a case that the nature of the expense (I.e Telephone Flat Rate) was not explicitly stated in the health expenses text column?! Or is anyone aware where exactly within the form that this particular expense is claimed?!
Thank you

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All health expenses (excluding nursing home expenses) are eligible for tax relief at the standard rate of 20%. Therefore, receiving 20% back on the amount claimed in your case is correct.


There is no specific field or area where you need to explicitly state the nature of the expense (e.g., "Telephone Flat Rate"). Since the removal of the Med 1 form, health expenses are now simply entered as a total amount under the "health expenses incurred" for the relevant year.