- doctor’s and consultant’s services
- routine and maternity care for women during pregnancy
- diagnostic procedures recommended by a practitioner
- services in hospitals or treatment facilities such as clinics, where the services are either:
- provided by a practitioner
- diagnostic procedures recommended by a practitioner
- transport by ambulance
- in-vitro fertilisation (IVF)
- acupuncture (only where provided by a practitioner)
- non-routine dental care
- treatment from a psychologist or psychotherapist where either:
- the psychologist or psychotherapist is a practitioner
- you are referred for a diagnostic procedure by a psychiatrist
- additional expenses of health care for a child:
- suffering from a life-threatening illness or permanent disability
- who needs speech and language therapy or educational psychological assessment
- nursing home and additional nursing care expenses.
You can also claim tax relief on the following if you are prescribed, referred or advised to, by a medical practitioner:
- Drugs and medicines.
- Orthoptic or similar treatment (treatment for squints and eye movement disorders).
- Physiotherapy or similar treatment (such as a chiropractor, osteopath or bone setter).
- Podiatry or chiropody costs.
- Special diet expenses for coeliacs and diabetics
- Cost of purchasing, maintaining and repairing medical, surgical, dental or nursing appliances, including hearing aids.
To qualify for relief, your health care must be carried out, or advised, by a registered practitioner such as a doctor or a dentist.
You can check if a practitioner is registered by checking their registration through the Irish Medical Council or the Dental Council of Ireland.
You can claim tax relief for any medical expenses incurred in another country as long as the medical practitioner is registered in that country. Where the treatment is not available in Ireland you can also claim tax relief on accommodation and travels costs for yourself and a person who accompanies you.
What can I not claim tax relief on?
You cannot claim tax relief on:
- Routine dental care (filings, cleaning, non-surgical tooth extraction & repair of artificial teeth)
- Routine ophthalmic (eye) care, such as eye tests
- Cosmetic surgery or procedures, such as rhinoplasty, breast augmentation or Botox treatment (unless the surgery corrects a health issue)
- Guide and assistance dog costs (however, you can claim the Guide Dog Allowance or Assistance Dog Allowance).
What dental expenses are tax deductible?
You can claim tax relief on non-routine dental expenses both in and outside of Ireland. The dentist must complete the Form Med 2 to verify the claim. Non-routine dental treatments include:
- Crowns
- Veneers or Rembrandt type etched fillings
- Tip replacing
- Gold posts or fibreglass posts
- Inlays (a smaller version of a gold crown). You can only claim relief for gold if they are made outside the mouth.
- Endodontics (root canal treatment)
- Periodontal treatment for gum disease such as:
- root planning (including curettage and debridement) and gum flaps
- chrome cobalt splints (but not if it contains teeth)
- implants (including bone grafting and bone augmentation)
- Orthodontic treatment (provision of braces and related treatments)
- Surgical extraction of impacted wisdom teeth
- Bridgework (an enamel-retained bridge or a tooth-supported bridge).
Do I get a tax refund for health insurance?
You cannot claim tax relief on health expenses which have been reimbursed by your health insurance provider.
You also cannot claim tax back on the premium you pay towards your health insurance. Tax relief on the premium you pay is provided at source, i.e. your premium will be reduced by the amount of the tax credit so you will probably not even notice that you have got a tax credit.
However, if your employer pays your health insurance on your behalf, and or on behalf of your family, you may be eligible to claim Medical Insurance Relief.
How do I claim tax back on Medical Expenses?
To claim tax back on Medical Expenses, just fill in our Full Review Form. This form will provide us with the details necessary to claim tax back on Medical Expenses, along with any additional tax credits you might be due for the last 4 years.
Alternatively, you can fill out our Quick Review Form, and contact us upon completion informing us of the tax credit(s) you are looking to claim.
If you are not entitled to tax back on Medical Expenses, but would still like us to review your taxes, just complete our 50-second Quick Review Form.