If you use one or more medical devices, these may be tax deductible. However, in order to take advantage of this advantage, you must be aware of what is and is not possible and declare this on your tax return. In 2013, there will also be some changes compared to the rules of the previous year, especially for the deduction of a rollator, walking frame or crutches, for example. Read more about it here.
Conditions for deducting costs for medical devices
If your health insurer does not offer full reimbursement for medical devices, you can deduct this from your taxes for 2012 and previous years. These are so-called specific healthcare costs : costs that you have to incur as a result of an illness or disability and that are not fully covered by health insurance. This may be the case, for example, with a walker or another walking aid such as a walker or armpit crutch. To qualify for this deduction, the device must meet one of the following two conditions:
- The aid was purchased to be used in connection with an illness or disability. For someone who has no illness or disability, the product has little or no value.
- The aid is used to replace or support the function of a body part.
These terms may require some clarification. The first conditions – the reason for purchase – are intended to define aids that are specifically associated with a certain disease or disability, such as a walking frame in the event of loss of motor function, loss of feeling in the legs, a leg injury, etc. You can However, consider a wide range of aids such as an electrically adjustable bed, prosthetics, a disabled vehicle or a guide dog. You can also consider hairpieces or medical prescriptions, wigs, support stockings or software intended to support people with dyslexia. The aids mentioned all have value only for a person with a specific disability. Because what should you do with support stockings or a wig if you do not have an associated medical condition that requires you to use them?
Aids that are not deductible
There are of course aids that are specifically used to compensate for a deficiency, but which also have a function and value for healthy people. Consider an electric bicycle, a solarium or a panic transmitter. For this reason, these aids are not tax deductible. In exceptional cases, this also applies to aids that support vision, such as glasses and lenses. Laser treatment of the eyes cannot be deducted from the tax either. It must always be a tangible product. If you have to use extra fuel because of rheumatism so that your joints suffer less, this is not deductible. If you need electricity to charge the battery for a mobility scooter, you can add this to the costs of the mobility scooter. You must calculate how much this is yourself, taking into account the applicable standards. Repair costs for repairs to aids such as a wheelchair or prosthesis are deductible. There are also exceptions to the second condition, for example when it concerns dentistry. Bridges and implants are seen as regular aids and are therefore not deductible as specific healthcare costs. Crowns themselves are in the form of ‘medical and paramedical assistance’.
What will change in 2013?
People who use a walker or hearing aid know that things will change for them in 2013 . These products are included in the basic package , which was agreed in the coalition agreement between PvdA and VVD. This means that the costs for the patient will increase anyway. What also changes is that from 2013 onwards you can no longer deduct costs for these resources from your taxes. If you complete your income tax return for 2012 in 2013, this is still possible. In addition to aids, this deductibility will also disappear for IVF treatments in certain circumstances.