Revised policy on the reimbursement of expenses for living donors

This policy has been adopted to address the issue of the costs incurred by donors participating in the Living Donor Programme in Ireland during the pre-operative and post-operative period. The implementation of this policy is intended to minimise financial disincentives for potential living donors, with a view to ensuring the pool of living kidney donors continues to expand.*

(* taken verbatim from the Department of Health)

Health / Medical Expenses Relief

You may claim tax relief on a Form MED 1, at the standard rate of tax (20%), (with the exception of nursing home expenses for which tax relief is still available at your highest rate of tax) for certain medical expenses incurred by you, on your own behalf or on behalf of another person.

Most medical expenses, with some exceptions e.g. routine dental and ophthalmic care, qualify for relief. You cannot claim relief for any expenditure which has been or will be reimbursed, e.g. by VHI, Laya Healthcare, Aviva Health, etc., or where a compensation payment is or will be made.

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