In the budget for 2004, the Minister announced tax relief at the standard (low) rate for premiums paid for dental insurance covering non-routine dental treatment offered by insurers who provide dental insurance only.
Prior to 2004, this is available only as part of a medical insurance premium.
Simply multiply the qualifying premium by the low rate of tax applicable for the period to quantify the relief.
Relief commences from Jan 1st, 2004.
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Tax Relief - Dental Insurance