What do I need to include with my documents to get my medical costs included?
The following are examples of Special Circumstances that could be included on your application if they apply to you.
Special Circumstances are considered on a case by case basis and a clear cover letter with an outline of the costs to you in 2018 only would be helpful.
It is assumed that all available tax relief will be claimed by you
You paid for, or partially paid for Professional Home Carer to attend to your elderly relative in their home:
Provide a cover letter outlining the proportion of the cost to you.
Tax claim form eg Form 12
Provide a social welfare statement if you receive any social welfare in relation to the care of your elderly relative
You pay 25% of your relative’s home care bill of €40,000 per annum. You pay tax at a higher rate. Respite grant of €1700 is received.
Bill €40,000 – €1700 = €38,000
Your expense is €38,300 x 25% = €9575
Your tax relief is €9575 x 40% = €3830
Maximum Special Circumstances allowance in this example: €5745
Your elderly relative spent a short period of 2018 in a nursing home and you paid or shared the cost with other relatives
Provide a cover letter outlining the total cost and what percentage of the total cost you paid. Please include dates.
Tax claim form eg form 12
The SEC will not include additional nursing home costs eg activities
The average wait time between applying for the Fair Deal Scheme and approval is 4-6 weeks.
Average nursing home cost is €1610 per week.
Maximum of four weeks will be considered by the SEC
You pay 40% of your relatives nursing home costs of €1800 per week plus €150 activity costs. No respite grant is received. You pay tax at 20%. Your relative stayed in nursing home for six weeks and received a total bill of €11,700. Your portion to pay is €4680
SEC allowable costs: €1610 x 4 = €6440
Your contribution: €6440 x 40% = €2576
Applicant tax relief: €2576 x 20% = €515.20
Special Circumstance: €2576 – €515.20 = €2060.80
You pay for long term nursing home costs:
The Fair Deal Scheme is available to all people who require long term nursing home care.
If you paid for costs before your relative’s fair deal scheme was finalised please outline this in a letter listing costs in 2018 and the date that the Fair Deal Scheme was finalised. See previous example
Provide bill, receipt and bank statement highlighting the payment in 2018.
Provide a copy of communication from Fair Deal Scheme confirming your application
You, your partner or one of your dependents has a long term illness
Provide Tax claim form eg form 12
If you have additional costs not provided by other schemes: provide a letter outlining costs to you in 2018 associated with the long term illness e.g. specialised equipment, adaption of your house, cost of getting to appointments/hospital, overnight stays etc
Your child has Dyslexia and in 2018 received a psychological assessment and attends special classes in addition to school
The SEC does not consider special circumstances for Dyslexia unless costs were deemed necessary by an education psychologist.
Your child has Dyspraxia or DCD
Provide a cover letter listing costs of supports and/or classes your child attends in relation to their Dyspraxia.
Provide documentary evidence showing a professional recommendation for your child to attend certain classes/activities due to dyspraxia
An example of support: occupational therapy, physiotherapy, exercise programmes, counselling for child or parents, psychotherapy, drama therapy, speech and language therapy
Please contact firstname.lastname@example.org or 01 551 4693 if you wish to discuss your circumstances or are unsure which documents to provide