Tax: Special tax deduction for extra expenses connected with illness

In her income tax return for the income year 2006, Ellen claimed a special tax deduction in respect of extra expenses connected with illness in the amount of NOK 10,000. In the ordinary tax assessment process, no deduction was granted for these expenses. Ellen disagreed with the tax assessment office’s decision in this case.

Ellen wonders if she may complain against the assessment to the Parliamentary Ombudsman. She calls the office of the Parliamentary Ombudsman and receives the explanation that the case cannot be processed by the Parliamentary Ombudsman before it has been finally decided by the public administration agency. Ellen must therefore first appeal to the Tax Office and to the Tax Appeal Board.

Slow case processing

Ellen sent an appeal to the Tax Office. A long period elapses without Ellen receiving any reply, despite the fact that she had sent a reminder.

Ellen may now submit a complaint of slow case processing to the Ombudsman. She finds that it is easier to use the Ombudsman’s Complaints Form than to write a letter. Ellen completes the form which she has printed out from the Ombudsman’s website. She sends the completed form with any attachments to the Parliamentary Ombudsman’s mail address: The Parliamentary Ombudsman, P.O. Box 3 Sentrum, 0101 OSLO, Norway.

Appeal against decision

Both the Tax Office and the Tax Appeal Board maintained that Ellen was not entitled to a special tax deduction in respect of extra expenses connected with illness during the income year 2006.

Ellen may send a complaint to the Parliamentary Ombudsman concerning the decision passed by the Tax Appeal Board. She makes sure that her complaint is submitted within the Ombudsman’s deadline which is one year from the date of the decision by the Tax Appeal Board. Ellen prints out the Complaints Form from the Ombudsman’s website. She completes the form and attaches copies of the decisions passed by the Tax Office and the Tax Appeal Board. She sends the Complaints Form with attachments to the Ombudsman’s mail address: The Parliamentary Ombudsman, P.O. Box 3 Sentrum, 0101 OSLO, Norway.