Tax relief on hearing aid

learnwell

Registered User
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Is tax relief available on full cost of hearing aid, (cost was €3650)? What if any documentation
is required, eg from GP or supplier (Bonavox).
 
Hi Learnwell,

Yes, the cost of a hearing aid qualifies for tax relief.

You can claim for this by completing a Form Med 1, usually at the end of the year in which the cost was incurred.

You can also claim for this on-line if you are registered for either ROS or PAYE Anytime.

Initially, you do not have to submit supporting documentation, but retain it in case Revenue requests it.
 
Extracts from http://www.revenue.ie/en/tax/it/leaflets/it6.html

Can I claim tax relief on the cost of the supply, maintenance or repair of a surgical, dental or nursing appliance?
Yes, tax relief may be claimed in respect of the costs incurred on the supply, maintenance or repair of appliances where they are used on the advice of a practitioner. Where there is any doubt that the appliance in question is a medical, surgical, dental or nursing appliance, a certificate from a medical practitioner may be requested. The certificate should:

  1. state the nature of the patient's illness,
  2. confirm that the appliance is being used on the advice of the medical practitioner and
  3. outline how the appliance will help to prevent, diagnose, alleviate or treat the ailment, injury, infirmity, defect or disability from which the patient is suffering.
The claim will be considered in the light of the information submitted and relief given where Revenue is satisfied that the appliance may be regarded as a medical, surgical, dental or nursing appliance.

Examples of appliances for which relief is allowable include
  • Hearing aid: The cost of the provision of a hearing aid.
 
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