Claim for dental expenses

Carraboat

My son has claimed for my dental expenses for several years now with no problems with the revenues. He has always paid these costs by a single payment to me in December, this would cover all of the treatment I had recieved that year. I would have already paid the dentist, as and when I had the procedures, and never gave a thought that the reciepts were in my name.
However, the claim for 2008 has only been met in part. My son and I have provided; dental reciepts (in my name), Med11, and bank statements from us both showing payments and the transfer of money from his into my bank account in December.
I had two distinct sets of treatment, one in July and a further one in December. The revenue have stated that he has not proved he has paid for/incurred these costs as the dental reciepts are not in his name and they will only agree a refund for the treatment that took place at the time of the transfer of money to my account in December.
Do we have any chance of challenging this ruling to claim for the treatment in I had in July.

namenotavailablE

It appears a little messy- if the receipts are in your own name can you not claim the medical relief for these yourself directly without involving your son?
It seems rather circuitous to be claiming in the name of your son when you yourself paid for them at the date of treatment. It might be worth remembering that the Revenue Commissioners might seek to reopen prior medical expense claims and dispute repayments made for those claims if the matter was pushed.

My understanding is that a person can claim medical expenses relief for expenses s/he pays on behalf of another. However this would require clear receipts. Perhaps for future dental expenses you could ensure that the receipts clearly show that your son actually paid for the service on your behalf- your son could provide you with a blank cheque to give the dentist so that the cashed cheque appears on his statement, should such evidence be required.

Additionally, you should also check if your PRSI contributions cover any part of the dental costs in future

Carraboat

to clarify a couple of points; I am retired and have no tax liability therefore can't claim in my own right, my son only has spare income when he recieves his bonus in December, which is why we have the agreement that I would find the cash throughout the year and he would repay me in December.
I agree, with hindsight, it makes sense to have all reciepts in his name and will do so in future. I'm still confused by their decision to differentiate between the costs arising in July and those in December, they are accepting the terms of the agreement between my son and I, but only for part of the claim.
Are you saying if I challenge this 2008 refund, they will or can change their mind and refuse payment on the whole claim.
If we do decide to appeal the decision, would we be better place employing professional services or is this procedure 'simple' for a lay person to undertake, are there any online sites to assist.
Thank you

misspiggy40

Carraboat wrote: »

The revenue have stated that he has not proved he has paid for/incurred these costs as the dental reciepts are not in his name and they will only agree a refund for the treatment that took place at the time of the transfer of money to my account in December.
Do we have any chance of challenging this ruling to claim for the treatment in I had in July.

Hi Carraboat. Just going on what they have said to you they are not disputing that your son has the right to this relief in principal. They are saying that you have not proven that he made the payment. You need to focus on how you can do that.

Before looking at officially appealling I would try the personnal route once more. The Tax Acts say that the relief is due if a person ' has defrayed or is deemed to have defrayed any expense'. This means to me that they have discretion. Explain your case again. In my experience it works well if you actually call in to your tax office with your details. If the amount your son gave you is exactly the same as the receipts that will also help. Also point out that the receipts would not be made out to your son as the Med 2 form would have your name on it so the bills would have your name on them too.

The issue here for Revenue is timing. You can't change the timing. Focus on the facts that prove your point including the fact that he has paid these bills for years. Because there is an element of discretion here I am not sure that an official appeal will work as well as a personal one. If you get no joy talking to someone then ask them for the appeal documentation or procedure. You won't need a professional but if you have any problems post back here again.