Administrative court allows deduction of air purifier purchase as medical expense for family illness.

The Administrative Court of Lapland ruled that the purchase price of an air purifier could be deducted as a medical expense. The taxpayer's wife suffered from allergic rhinitis and their son from asthma, prompting the lower authority to approve the deduction. The court upheld this decision, confirming that equipment necessary to treat the family's specific respiratory conditions qualifies for tax relief.