Med 1- Health expense claims removal of €125 excess (effective 2007) - Section 9 Finance Act 2007 (replaces S459 1987 Act)
(ii) by substituting the following for subsection (2):
"(2) Subject to this section, where an individual for
a year of assessment proves that in the year of assessment
he or she defrayed health expenses incurred for
the provision of health care, the individual shall be
entitled, for the purpose of ascertaining the amount
of the income on which he or she is to be charged to
income tax, to have a deduction made from his or
her total income of the amount proved to have been
so defrayed.",