56. Deduction for medical expenses
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(1) In ascertaining the chargeable income of an individual who is resident in Saint Lucia there is allowed a deduction in respect of medical expenses of the individual during the income year on behalf of himself or herself or on behalf of a dependent in respect of whom he or she is entitled to a deduction under sections 45, 46, 48, 49, 50 or 51.
Except that no deduction is allowed under this subsection in excess of $400 unless the individual produces documentary evidence to the satisfaction of the Comptroller in support of a claim for a deduction in excess of $400.
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(2) In ascertaining the medical expenses for which a deduction is allowable under this section there is to be deducted any amount which he or she or his or her dependent is reimbursed or is entitled to be reimbursed whether under an insurance contract or otherwise.
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(3) For the purposes of this section—
“medical expenses” means amounts paid—
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(a) to a registered medical practitioner, a qualified nurse or a midwife, a chemist or to a hospital or other similar institution for services rendered, facilities provided or medicines prescribed by a registered medical practitioner for the treatment of any illness or in connection with the birth of a child;
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(b) to a qualified dentist for dental services rendered or services rendered in the supply or repair of artificial teeth or to a dental technician for such of those services as he or she is qualified to perform;
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(c) for therapeutic treatment administered on the advice of a registered medical practitioner;
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(d) in respect of an artificial limb or part thereof, an artificial eye or a hearing aid;
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(e) in respect of a medical or a surgical appliance prescribed by a registered medical practitioner;
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(f) for the testing of eyes or the prescribing of spectacles or contact lenses by a person qualified to perform those services and for spectacles or contact lenses purchased as a result of such prescription;
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(g) to a person for services rendered by him or her as an attendant of a person who is blind or permanently incapacitated by infirmity; or
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(h) as premiums on an insurance contract under which amounts are payable by the insurer in respect of medical expenses within the meaning of paragraphs (a) to (g) of this definition;
“insurance contract” means a contract between—
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(a) an insurer and an individual; or
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(b) an insurer and an employer in respect of his or her employees,
which provides for the payment of amounts in respect of medical expenses or benefits.