A cohabiting couple who had incurred significant expenses arising from IVF treatment complained that the legislation prevented them from enjoying tax relief on medical expenses that a married couple in similar circumstances could enjoy.
In this case, the Revenue confined the reliefs to the income tax of the female partner and, as her income was at the lower rate, the relief was lower than would have been the case had the couple been subject to joint assessment.
The Ombudsman asked the Revenue to review the case to see if any portion of the medical expenses could be attributed to the man, allowing him as a higher taxpayer to benefit from higher relief. It agreed to do so in this case.
An 18-year-old man who had undergone open heart surgery was refused a medical card by the Health Service Executive.
Eligibility for a medical card for those aged 18-25-year-olds is based on whether their parents qualify or hold a medical card.
Following a re-examination of the HSE file, coinciding with a change in medical card rules, the man was issued a medical card.
A woman who was awaiting surgery in Mayo was unable to attend hospital appointments because she could not afford a taxi. Following inquiries from the Ombudsman's office, the woman was found to be getting her taxi bills paid by a local community welfare officer.