Tax relief may be claimed in respect of the cost of transport by ambulance
. However, where regular continuing treatment or consultation is required and the patient has to travel long distances, tax relief may be claimed in respect of the cost of the travelling other than by ambulance. It is not the intention that this tax relief be granted for minor local travelling expenses or occasional travelling [e.g. to undergo an operation (unless by ambulance)] it's a bit open to interpretation this one, so feel free to talk this one through with us.