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.