Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Periodontal treatment is listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. This includes root planing, gum flap surgery, and implants following periodontal disease treatment. Dental implants outside the context of periodontal disease treatment are not explicitly listed as qualifying in Appendix 2.
Because the boundary between qualifying and non-qualifying implant treatment depends on specific clinical context, MyTaxRebate reviews your periodontist's invoices and Med 2, confirms what qualifies under Appendix 2, and submits the claim - at no upfront cost.
What This Page Covers
- ✓Periodontal treatment in Appendix 2: root planing, gum surgery, chrome cobalt splints
- ✓Implants following periodontal disease treatment - when they qualify
- ✓Standard dental implants - why they are not explicitly listed
- ✓Bone grafting and augmentation alongside qualifying implants
- ✓Temporary orthodontic implants (TADs) as orthodontic treatment
- ✓What the periodontist's Med 2 must say to support the claim
Key Facts at a Glance
- ✓Periodontal treatment qualifies at 20% - root planing, curettage, gum flap surgery, and chrome cobalt splints are all explicitly listed in Revenue's Appendix 2.
- ✓Dental implants placed following periodontal disease treatment qualify under Appendix 2, including associated bone augmentation and bone grafting procedures.
- ✓Standard dental implants to replace teeth lost through ordinary decay or trauma are not explicitly listed in Appendix 2 and are unlikely to qualify without documented periodontal disease context.
- ✓A Med 2 signed by your periodontist or dentist is required for all qualifying periodontal treatment claims - the form must identify the specific Appendix 2 procedures carried out.
- ✓Bone grafting alongside a qualifying periodontal implant is explicitly listed in Appendix 2 as a qualifying non-routine dental procedure.
- ✓Backdate up to four years - retrospective Med 2 forms can be obtained for periodontal treatment within the 2022 - 2025 window. Contact your periodontist or dental practice.
Periodontal treatment: what qualifies
Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 lists periodontal treatment as qualifying non-routine dental treatment. The specific qualifying items are:
- Root planing "” deep cleaning and smoothing of root surfaces to remove plaque and calculus below the gum line. This is the primary non-surgical periodontal treatment.
- Curettage and debridement "” parts of the root planing procedure listed explicitly.
- Gum flap surgery "” a surgical procedure where gum tissue is reflected to allow access for thorough cleaning and root treatment. This qualifies as a specifically listed periodontal treatment.
- Chrome cobalt splints "” used in periodontal treatment to stabilise mobile teeth.
- Implants following periodontal disease treatment "” where implants are placed following periodontal disease treatment, the implant and associated bone grafting and bone augmentation are qualifying.
Dental implants: when they qualify and when they do not
The Appendix 2 listing for implants is specifically "implants following periodontal disease treatment" "” meaning implants placed to replace teeth lost due to periodontal disease, as part of the overall periodontal treatment plan. Where this is the basis for the implant, it qualifies.
Standard dental implants to replace teeth lost through other causes (decay, trauma, congenital absence) are not explicitly listed in Appendix 2. Revenue guidance does not extend the implant qualification beyond the periodontal disease context. Accordingly, we do not include standard implants in relief claims unless there is a clear periodontal disease connection confirmed by the dentist on the Med 2.
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Standard dental implants: why they are not explicitly listed
The Appendix 2 qualification for implants is specifically and narrowly worded as "implants following periodontal disease treatment." Standard dental implants to replace teeth lost through causes other than periodontal disease - such as tooth decay, trauma, failed root canal treatment, or congenital absence - are not listed in Appendix 2 as qualifying treatments. This is a real and important distinction. Where a patient has had periodontal disease and implants are placed as part of the periodontal rehabilitation, they qualify. Where implants are placed for other reasons, they do not have explicit Appendix 2 qualification.
The critical wording on the Med 2
Where a patient has had periodontal disease and implants are being placed to replace teeth lost as a result of that disease, the periodontist completing the Med 2 form should clearly state that the implants are being placed "following periodontal disease treatment" and should reference the history of periodontal disease. The Med 2 wording is important because Revenue's standard for this relief is that the implants follow periodontal disease treatment - if the Med 2 states "dental implant" without the periodontal disease context, Revenue may not accept the Appendix 2 qualification. Ask your periodontist to specifically reference the periodontal disease history and treatment context when completing the Med 2.
Claiming staged periodontal treatment over multiple years
Comprehensive periodontal treatment often unfolds over 18 months to two years. The active non-surgical phase (root planing) may take place in year one; gum flap surgery in year two; implant placement in year two or three. Each phase is claimed in the year in which it is paid, supported by the periodontist's Med 2 identifying the qualifying Appendix 2 procedures carried out in each phase. Retain a separate Med 2 for each phase of treatment, or ensure a single comprehensive Med 2 identifies each qualifying procedure and its associated cost clearly enough to support a year-by-year breakdown.
How to claim periodontal treatment in your Revenue record
After obtaining the completed Med 2 from your periodontist, log in to your Revenue record at revenue.ie. Navigate to your Revenue record and select review the tax position position position for the relevant year. Under Health Expenses, enter the total qualifying periodontal treatment costs paid in that year. The Med 2 is retained for six years and is not submitted with the claim. Revenue applies 20% relief to the qualifying dental amount and processes any refund due. Where treatment spanned multiple years, select each relevant year in turn and enter the qualifying amounts paid in each year separately.
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Tax Scenarios
Root planing and gum flap surgery for advanced gum disease
A periodontist diagnoses advanced gum disease and carries out root planing across four quadrants (€1,400) followed by gum flap surgery on two posterior sites (€950), totalling €2,350. Both procedures are listed in Revenue's Appendix 2 as qualifying non-routine dental treatment. The periodontist completes a Med 2 covering both procedures and the combined amount. At 20%: €470 refunded. Standard scale-and-polish appointments with a hygienist during the same period are not included on the Med 2 as they are routine dental care and excluded from Appendix 2.
Dental implant and bone graft following documented periodontal tooth loss
A patient loses a molar tooth as a direct result of documented periodontal disease and subsequently receives a dental implant (€2,900) with associated bone augmentation (€650), totalling €3,550. The periodontist's clinical notes confirm the implant was placed as part of periodontal disease treatment. The periodontist completes a Med 2 covering the implant placement and bone graft, both explicitly listed in Appendix 2. At 20%: €710 refunded. If the same patient had a standard implant for a tooth lost through decay rather than gum disease, it would not qualify in the same way.
Chrome cobalt splint to stabilise mobile teeth following periodontal treatment
Following active periodontal treatment, a periodontist fits a chrome cobalt splint to stabilise mobile teeth and prevent further drifting. The splint costs €1,200. Chrome cobalt splints are explicitly listed in Revenue's Appendix 2 as qualifying non-routine dental treatment under the periodontal treatment category. Many patients and dentists are unaware of this specific Appendix 2 listing. The periodontist completes a Med 2 identifying the chrome cobalt splint. At 20%: €240 refunded. This is a commonly missed qualifying claim.
Common Mistakes To Avoid
- ✗Attempting to claim standard dental implants not connected to periodontal disease treatment - Revenue's Appendix 2 qualifies implants placed following periodontal disease. Implants to replace teeth lost through ordinary decay or trauma are not explicitly listed and are unlikely to qualify.
- ✗Not including bone grafting costs when implants following periodontal treatment are placed - Appendix 2 explicitly lists bone augmentation and bone grafting procedures alongside periodontal implants, making the full combined cost qualifying.
- ✗Treating a scale and polish as the same as qualifying periodontal treatment - a routine scale and polish is excluded. Root planing, curettage, and surgical gum flap procedures are clinically distinct, significantly more intensive, and are listed qualifying procedures in Appendix 2.
- ✗Not getting a Med 2 from the periodontist or dentist at the time of treatment - all qualifying periodontal procedures require a Med 2. Request it at the first appointment and ask the practice to complete it alongside the invoice.
- ✗Not claiming prior years of periodontal treatment - if a course of treatment spanned 2022 - 2025, each year's payments can be claimed in the relevant year through your Revenue record, with a separate or multi-year Med 2 from the periodontist.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Periodontal treatment (root planing, gum surgery) is in Appendix 2 and qualifies for 20% relief with a Med 2.
- ➤ ➤ Implants following periodontal disease treatment qualify "” standard implants do not have explicit Appendix 2 listing.
- ➤ ➤ Ask your periodontist to complete a detailed Med 2 covering all qualifying periodontal procedures.
- ➤ ➤ MyTaxRebate identifies qualifying periodontal treatments in your invoices, verifies Med 2 completeness, and submits your backdated dental claim - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Does periodontal treatment qualify for tax relief?
Yes. Root planing, curettage, gum flap surgery, and other active periodontal treatments are listed in Revenue's Appendix 2 and qualify for 20% income tax relief with a dentist-signed Med 2. The Med 2 must be completed by the treating periodontist or dentist. Only the personally-paid, out-of-pocket amount after any insurance reimbursement qualifies as a health expense.
Do dental implants qualify for tax relief in Ireland?
Dental implants placed as part of the treatment of periodontal disease qualify under Revenue's Appendix 2 alongside the bone augmentation procedures often required. Standard dental implants placed to replace teeth lost through ordinary decay or trauma are not explicitly listed in Appendix 2 and are unlikely to qualify for health expense relief. The clinical context - periodontal disease treatment - is the determining factor.
Does bone grafting for dental implants qualify?
Yes, when bone grafting accompanies implants placed as part of the treatment of periodontal disease. Revenue's Appendix 2 explicitly includes bone augmentation and bone grafting procedures alongside periodontal implants, making the combined cost of both the implant placement and any associated bone graft qualifying health expenses that can be claimed together through your Revenue record.
What is root planing?
Root planing is a deep cleaning procedure targeting the surfaces of tooth roots below the gum line to remove plaque and calculus contributing to gum disease. It is listed as qualifying in Appendix 2.
Do I need a Med 2 for periodontal treatment?
Yes. A Med 2 signed by your dentist or periodontist is required for all qualifying periodontal treatment claims under Revenue's Appendix 2. The Med 2 certifies the treatment type and cost. For multi-appointment courses of treatment, a single Med 2 can cover the full treatment plan. Retain the completed Med 2 for six years alongside your payment receipts.
Can I claim for periodontal treatment from prior years?
Yes. Backdate up to four years through your Revenue record's "review the tax position position position" section. In 2026, this covers periodontal treatment paid for in 2022, 2023, 2024, and 2025. If you did not obtain a Med 2 at the time, ask your periodontist or dental practice to complete a retrospective form. Most practices retain treatment records and can provide a retrospective Med 2 on request.
