Section G – Special Circumstances
We give you an allowance of medical costs you incurred for your family in the assessable year. We take the figure for health expenses on your Statement of Liability if you are a PAYE employee or Form 11/Notice of Assessment if you are self-employed. Please do not send us receipts. We only take the figure on your Revenue documents and give an additional allowance for the portion not covered by the tax relief.
Example: Statement of Liability shows Health Expenses Credit of €253. Total value of health expenses is €253 x 5 = €1265. As Revenue has given a credit for 1/5 of the expenses, the SEC will give credit for the remaining 4/5, so the health expense allowance is €1265 – €253 = €1012
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 2019 only would be helpful.
It is assumed that all available tax relief will be claimed by you
I paid for a Professional Home Carer to attend to my 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
My elderly parent spent a short period of 2019 in a nursing home and I paid part of 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 e.g. activities, hairdresser etc.
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
I pay for my parents’ 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 2019 and the date that the Fair Deal Scheme was finalised. See previous example
Provide bill, receipt and bank statement highlighting the payment in 2019.
Provide a copy of communication from Fair Deal Scheme confirming your application
My partner/child has a long term illness
Provide Tax claim form for the medical costs you have claimed relief on from Revenue eg form 11, form 12, Med 2
If you have additional costs not provided by other schemes, provide a cover letter outlining costs to you in 2019 associated with the long term illness e.g. specialised equipment, adaption of your house, cost of getting to appointments/hospital, overnight stays etc
My child has Dyslexia and in 2019 received a psychological assessment and attends special classes in addition to school
The SEC does not generally give allowances for Dyslexia unless costs were deemed necessary by an educational psychologist.
My 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
My child has an autism diagnosis and this incurs non-medical costs
Please provide a cover note setting out the costs incurred in 2019 and they will be considered on a case by case basis.
Please contact firstname.lastname@example.org or 01 551 4693 if you wish to discuss your circumstances or are unsure which documents to provide