Health insurance tax relief

Sorry if this is a stupid question but if I pay the health insurance annual premium for my elderly mother can I get a tax break or dependants tax credit?

Is there a tax efficient way for me to pay her insurance should I add her to my policy?

She has no income other than state pension so hence the reason I am paying the premium for her

Can you set up deed of covenant to her which she can use to pay it herself which may give both of you some tax benefit. Are you a 20 or 41% taxpayer?

I though health insurance tax credit was at source?

Tax relief is at source on health insurance, but I assume OP is talking about additional tax benefit in paying it for an elderly relative.

I am in a similar position...