Unemployed - can I claim back tax on laser eye surgery?

Hi, I was made redundant two years ago and I have since returned to college as a full time student on the back to education scheme.

My eyesight is terrible so I am considering getting laser eye surgery done later in the year. My brother has offered me some money towards it so I can get it done.

I'm not too up on taxation, but am I right in thinking that laser eye surgery would be classed as a medical relief at 20% but I could only claim this medical relief back if I paid tax during the same year as the surgery? I haven't worked since January 2010 so I take it that I would be unable to claim back any tax on the surgery. If this is the case, would my brother be able to claim the tax back as he is effectively paying for most of my surgery but the bill/surgery would be in my name not his.

You are correct that you have to pay tax in the same year as the expenses are incurred - if you paid no tax there is no tax to be refunded. Laser eye surgery is given tax relief at 20%.
The tax relief is to claimed by the person who paid for it. Your brother should claim relief as he is paying for it. As you say, the bill will be in your name - your brother should pay for it by credit/debit card si he will be able to prove to Revenue that he paid for it. If he pays cash he won't be able to show he paid it for you .