eBrief No. 221/20 – Income Tax Relief for Medical and/or Dental Insurance


Revenue eBrief No. 221/20

09 December 2020

Income Tax Relief for Medical and/or Dental Insurance

Tax and Duty manual Part 15-01-14 – Income Tax Relief for Medical and/or Dental Insurance (s.470 TCA 1997) – has been updated. The main changes relate to: 

  • updating examples
  • incorporating information contained on the COVID-19 hub of Revenue’s website regarding the tax treatment applicable to refunds of healthcare insurance premiums made due to Covid-19 circumstances.

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