3.5.4 Special allowance - large sickness expenses

Item 3.5.4 Applies to the tax year 2016

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The special allowance for large sickness expenses was abolished with effect from the 2012 income year. However, a transitional rule was introduced according to which an allowance for large sickness expenses is granted to people who received an allowance for such expenses during the 2010 and 2011 income years. This must be entered under this item.

Does this item concern me?

This item concerns everyone who:

  • themselves has or cares for a person with a permanent illness or debility where the illness/debility has caused you to incur costs of more than NOK 9,180, and you received an allowance for unusually large sickness expenses during the 2010 and 2011 income years,
  • has incurred costs relating to the alteration or adaptation of housing due to a permanent illness or debility approved before 2012, and who also has been granted approval to distribute the allowance forwards in time,
  • has incurred supervision costs which you have covered yourself because of the permanent sickness or debility of a child you provide for. The allowance is granted without any minimum limit and only applies to the additional supervision costs that are due to the child's health which are not covered by the parental allowance under item 3.2.10.

Expenses for dental treatment are not considered sickness expenses.

If you did not receive an allowance for large sickness expenses in 2010 or 2011, but have appealed against the decision, you cannot be granted the allowance for this year until your appeal has been approved.

Rates and key figures

The expenses must exceed NOK 9,180. You will receive an allowance for 67 percent of your expenses.

How do I enter this in my tax return?

Under the item, you must enter the total of your expenses which are attributable to the illness/debility and which are eligible, such as medicines, medical aids and medical expenses.

You will receive an allowance for 67 percent of your expenses, but you must declare everything. 

Log in and fill in the item.

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Documentation requirements

You do not need to send us any documentation for your expenses, but you must be able to present documentation if we ask for it.

You should draw up a summary of all your expenses. You should then enclose this summary with your documentation if we ask for it.

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