Special allowance for major sickness expenses – diabetes

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If you suffer from diabetes and are claiming a special allowance for added expenses you have incurred in connection with your illness, the requirements for documentation and substantiation are the same as for other taxpayers who are claiming the special allowance for major sickness expenses.

This means that extra expenses that can readily be documented by receipts must bepresented at the request of the tax office. Examples of such expenses are expensesrelating to personal contributions, medicines, technical aids and equipment, etc.

For regular added expenses in connection with sickness which cannot readily be documented,substantiation of the added expenses for a continuous, representative period duringthe income year (at least one month) may be sufficient to substantiate the sickness expenses for the fullincome year.

Medical certificate for dietary expenses

If you are claiming a special allowance for added dietary expenses, you must be able to document your added expenses upon requestthrough a medical certificate which states that the sickness is regulated through diet. Stipulation ofextra dietary expenses is based on the National Institute of Consumer Research’s (SIFO)standard budget for the income year concerned. See the Tax ABC under the topic "Special allowances –sickness or debility". Only essential extra dietary expenses are deductible. This means you are not allowed a deduction for extra expenses resulting from an unreasonably expensive diet. Added dietary expenses mustgenerally be substantiated in the normal way. It is sufficient for you to producereceipts concerning dietary expenses for a continuous representative period of at least onemonth.

If you are unable to substantiate the extent of your actual extra dietary expenses,the extra costs will be stipulated at NOK 4,000 for the full income year. This amount also includesthe cost of hypo food. A condition for entitlement to the special allowance is that the sickness expenses duringthe income year amount to at least NOK 9,180. It is therefore important to stress that you must alsosubstantiate extra expenses of at least NOK 5,180 in order for you to be entitled to the special allowance formajor sickness expenses.

Norwegian Diabetes Association form

The form which has been prepared by the Norwegian Diabetes Association will not automatically be consideredsufficient documentation/substantiation of your added expenses attributable to sickness. However, theform can provide some guidance in relation to your expenses which can directly or indirectly be attributed to your illness.

General information

More information concerning the special allowance scheme is given in the Tax ABC under the topic"Special allowance - sickness or debility" Lists are for example presented of expenses for which it may be appropriateto claim the special allowance and the requirements that are imposed concerning substantiation or documentation. See also the Guidance to the tax return.

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