Introduction

When high costs have been made for an illness or handicap during a specific year, in some cases these costs may deducted as `unusual charges' on that year's tax return.

Expenses made on delivery, adoption, death, support of children and other next of kin, study and creche may sometimes also be counted as unusual charges.

This module describes the main points of the regulation.

Unusual charges

All `medical' expenses are in principle deductible. Not deductible are expenses for which a reimbursement is available, for example, by the Health Insurance Fund, the health care insurance company or under the terms of the WVG.

All costs made in the year concerned are deductible. It is not the date of the bill, which is important, but the date on which the bill has been paid that is of such importance.

The expenses should make a reasonable case (receipts, vouchers, bills, a bank or giro statement, etcetera).

The expenses may not be deducted if opposite these costs there is a saving on the normal costs of living (for example, admission to a clinic is reduced by saving on the costs of accommodation and nutrition at home).

On certain conditions the following expenses are deductible:

• medication;

• nursing home, home for the elderly;

• delivery and postnatal care;

• prescribed diet (corresponding to the Regulation Determined Dietary Features);

• extra domestic help;

• aids;

• admission to a boarding school;

• clothing and bedding;

• medical aid;

• Health Insurance Fund premiums, health care insurance;

• transport (including visiting a patient).

Threshold figure

Only the expenses above the threshold figure are deductible. The threshold is high and depends on the gross income.

More information

More information may be obtained from the brochure `Unusual charges' published by the tax department. For further questions, there is a (free) tax phone number 0800 - 0543 where you can also obtain the brochure.

The tax department may also be contacted through the Internet on http://www.belastingdienst.nl