Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.865 TCA 1997
Quick Answer
PAYE workers in Ireland can claim tax back on a range of specific qualifying expenses. The main categories are medical and dental expenses (relieved at 20% under s.469 TCA 1997), flat-rate employment expenses (a profession-specific annual deduction requiring no receipts under s.114 TCA 1997), remote working relief (a daily rate on utility costs), and health insurance premiums. Under s.865 TCA 1997, all these reliefs can be claimed for up to four years in arrears. In 2025, you can claim for expenses incurred in 2022, 2023, 2024, and 2025. MyTaxRebate reviews every expense category simultaneously to recover the maximum refund in a single submission.
What This Page Covers
- ✓Every expense category that generates a tax refund in Ireland
- ✓How medical and dental expenses are relieved at 20%
- ✓Which occupations qualify for the flat-rate expense allowance
- ✓How remote working daily relief is calculated
- ✓How to claim all expense types across four years in one submission
Key Facts at a Glance
- ✓Legal basis: s.865 TCA 1997 (four-year window) + s.469 TCA 1997 (medical) + s.114 TCA 1997 (employment)
- ✓Medical and dental expense relief: 20% on qualifying costs - no minimum threshold
- ✓Flat-rate employment expenses: profession-specific, no receipts, varies by occupation
- ✓Remote working relief: Revenue-approved daily rate per qualifying home-working day
- ✓Health insurance: Age Tax Credit for employer-subsidised premiums above the relevant threshold
- ✓Available years in 2025: 2022, 2023, 2024, and 2025
- ✓Backdate up to four years - in 2025, claim for 2022, 2023, 2024, and 2025
Medical and Dental Expenses
Medical expense relief is provided under s.469 TCA 1997 (which gives PAYE workers the statutory right to claim overpaid tax within four years) at the standard rate of 20%. Qualifying expenses include: GP fees, hospital charges, prescription medication, physiotherapy, occupational therapy, speech therapy, consultants, hearing aids, nursing home fees, and many other health costs. Dental expenses qualifying under the Med 2 scheme (crowns, root canals, orthodontic braces, implants, bridges) are also relieved at 20%. Routine dental check-ups and standard fillings do not qualify.
The relief applies to expenses paid for yourself and for dependants in your household. There is no minimum threshold - every qualifying euro is relievable. Across four years, many workers accumulate €1,500 to €5,000 in qualifying costs. Documentation required: original receipts or pharmacy annual statements for general medical expenses; a completed Med 2 form from your dentist for dental expenses.
Flat-Rate Employment Expenses
Under s.114 TCA 1997, Revenue has agreed flat-rate expense allowances with trade bodies for workers in specific occupations. These are fixed annual deductions that reduce taxable income without requiring any receipts. Examples include: nursing (€733 in 2025), construction (€150 - €174 depending on trade), retail (€121), teaching (€518), engineering (€524), and dozens of others. Workers who have not claimed this allowance across four years can recover the combined deduction in a single submission.
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Tuition Fees
Relief is available under s.473A TCA 1997 on qualifying third-level tuition fees. The relief applies at 20% on fees above the first €3,000 (for the first student in a household in full-time education) or €1,500 (for subsequent students). This relief applies whether you are paying for your own education or for a dependent child's third-level fees. Fees for private colleges, part-time courses, and postgraduate programmes may also qualify.
Qualifying Medical and Dental Expenses
Under s.469 TCA 1997, qualifying medical and dental expenses reduce your taxable income at 20%. The relief applies to expenses not reimbursed by insurance or an employer health scheme. Qualifying items include: GP consultations, consultant fees, hospital expenses, dental treatment (other than routine check-ups and fillings, which are non-qualifying), prescription costs, physiotherapy, and certain specialist procedures. The full list is published by Revenue in the Tax and Duty Manual. There is no minimum or maximum claim amount. Workers can aggregate all qualifying expenses across a tax year and claim the combined total in a single submission under s.865 TCA 1997.
Flat-Rate Employment Expense Allowances
Revenue's flat-rate expense allowances under s.114 TCA 1997 cover dozens of occupations and require no receipts. The allowance is an agreed annual deduction based on the typical work-related costs of each occupation, negotiated between Revenue and sectoral representatives. Workers in qualifying occupations receive the deduction by claiming it - no receipts, invoices, or vouched expenses are required. The list includes nurses (€733), teachers (€518), construction workers (varies by trade), retail workers (€121), engineers (€524), and many others. Workers who have never claimed their flat-rate allowance can recover it under s.865 TCA 1997 for up to four years.
Remote Working and Other Emerging Reliefs
Revenue's remote working (e-worker) daily relief is available for workers who worked from home on a qualifying basis for qualifying days. The relief is calculated as a daily rate on the proportion of utility costs (electricity, gas, broadband) attributable to qualifying work-from-home days. Workers need records of qualifying days - employer confirmation is the most reliable form of evidence. Remote working relief is available for qualifying days in any of the four available years under s.865 TCA 1997, including 2022 and 2023 when home working was more prevalent following the pandemic.
One area of Irish tax relief that is particularly underutilised is the flat-rate expenses scheme. Revenue has agreed standard deductible amounts for dozens of occupations, ranging from nurses and teachers to retail workers, electricians, and journalists. These deductions can be claimed without receipts - MyTaxRebate confirms your occupation with Revenue on your behalf. The flat rate is set based on what Revenue estimates is a typical level of work-related expenses for that profession, and the relief is granted at your marginal tax rate. Checking whether your occupation qualifies takes only a few minutes and can yield a consistent annual reduction in your tax bill.
Remote working expenses represent another growing category of Irish tax relief. If you work from home on a regular basis, you can claim a proportion of your electricity, heating, and broadband costs as a deduction through Revenue's your Revenue record system. Revenue publishes clear guidance on the qualifying percentage that can be claimed. Under section 865 TCA 1997, remote working claims can also be made retrospectively for up to four years, meaning workers who began working from home during the pandemic but never claimed the relief may be owed meaningful refunds for those years.
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Tax Scenarios
Scenario 1: Medical + Flat-Rate + Remote Working
A nurse working in a Dublin hospital earned €48,000 in 2023. She had €2,400 in qualifying medical expenses (hospital parking not included, as it does not qualify), claimed her nursing flat-rate allowance of €733, and worked from home 40 days while on administrative duties. Her remote working relief for those 40 days at €3.20 per day = €128. Total relief: €3,261, generating a refund of €652 for 2023 alone. Across four years, her total was €2,480.
Scenario 2: Dental (Med 2) + Medical
A construction worker paid €3,800 for orthodontic braces for his son in 2023 (qualifying Med 2 treatment). He also had €620 in personal qualifying medical costs across 2022 and 2023. His dentist completed a Med 2 form confirming the orthodontic treatment. MyTaxRebate submitted for both years: €760 in dental relief (20% of €3,800) and €124 in medical relief. Combined with his construction flat-rate allowance, total refund across four years: €1,640.
Scenario 3: Tuition Fees + Medical
A secondary school teacher paid €8,400 in tuition fees for her daughter's three-year degree at a qualifying university over 2022, 2023, and 2024. Each year exceeded the €3,000 threshold, generating relief on the excess. She also had €1,200 in qualifying medical expenses and claimed her teaching flat-rate allowance. Total refund: €2,100 - largely from tuition fee relief at 20% on the portion above the threshold each year.
Common Mistakes To Avoid
- ✗Not claiming dental expenses that qualify under Med 2: Many workers believe all dental treatment is excluded. In fact, a wide range of qualifying procedures is covered. Ask your dentist to complete a Med 2 form for any dental work you have had done.
- ✗Claiming non-qualifying medical costs: Cosmetic procedures, gym memberships, vitamins, cosmetics, and non-prescription products do not qualify for medical expense relief. Claiming non-qualifying costs risks Revenue disallowing the claim or triggering a compliance query.
- ✗Not tracking home-working days for remote working relief: Revenue can request evidence of qualifying home-working days. Maintain a simple record in a calendar or diary confirming which days were worked from home for each relevant year.
- ✗Missing flat-rate allowances because you are not aware your profession qualifies: Revenue's schedule of flat-rate allowances covers over 100 occupations. Check whether yours is included before concluding you have no flat-rate entitlement.
- ✗Not claiming expenses paid for dependants: Medical expenses paid for a spouse, civil partner, or child in your household are fully claimable. Many workers only check their own expenses.
When This Does Not Apply
Key Takeaways
- ➤ Gather receipts for all qualifying medical and dental expenses across all four available years
- ➤ Request a Med 2 form from your dentist for any qualifying dental work
- ➤ Check whether your occupation appears on Revenue's flat-rate expense schedule (no receipts required if it does)
- ➤ Record the number of days worked from home in each year from 2022 to 2025
- ➤ Submit through MyTaxRebate - we check every expense category simultaneously and claim the maximum in one submission
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
What expenses can I claim tax back on in Ireland?
PAYE workers in Ireland can claim tax back on medical and dental expenses (20% under s.469 TCA 1997), flat-rate employment expense allowances (profession-specific, no receipts, under s.114 TCA 1997), remote working daily relief on utility costs, health insurance premiums (where not already relieved at source), and qualifying tuition fees (20% on amounts above the threshold under s.473A TCA 1997). MyTaxRebate reviews all these categories for all four available years as part of every standard claim.
What medical expenses are tax deductible in Ireland?
Qualifying medical expenses include: GP fees, hospital charges (public and private), prescription medication, physiotherapy, occupational therapy, speech therapy, consultants, audiologists, hearing aids, nursing home fees, educational psychological assessments, and many other health costs. Dental expenses qualifying under the Med 2 scheme (crowns, root canals, orthodontic braces, bridges, implants) are also deductible at 20%. Routine check-ups and standard fillings do not qualify. The relief applies to your own expenses and those of dependants in your household.
What is the flat-rate expense allowance in Ireland and who qualifies?
Under s.114 TCA 1997, Revenue has agreed flat-rate expense allowances with trade bodies for workers in specific occupations. The allowance is a fixed annual deduction from taxable income - no receipts are required, and the amount depends entirely on your occupation. Qualifying occupations include nursing, midwifery, construction (various trades), retail, teaching, engineering, journalism, and many others. Workers who have not claimed this allowance can recover four years of deductions in a single submission.
Can I claim remote working expenses for tax in Ireland?
Yes. The e-worker remote working relief covers a proportion of electricity, broadband, and heating costs for each day worked from home. Revenue sets the approved daily rate (which has ranged from €2.40 to €3.20 per day in recent years). The relief applies to qualifying days from 2022 to 2025 and is available whether or not your employer paid a working-from-home contribution. A record of qualifying home-working days is the primary documentation required.
How do I claim expenses through MyTaxRebate?
Complete our online application and provide any documentation related to your qualifying expenses - medical receipts or pharmacy statements, dental Med 2 forms, confirmation of your occupation, and a record of home-working days. MyTaxRebate reviews all expense categories for all four available years under s.865 TCA 1997, calculates the total refund, and submits directly to Revenue. You pay nothing unless we recover a refund for you.
