Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Form Med 2 (Dental) is a certificate completed and signed by your dentist confirming that non-routine dental treatment listed in Appendix 2 of Revenue's Part 15-01-12 was carried out. Without a Med 2, you cannot claim tax relief on non-routine dental treatment "” not because Revenue will automatically reject the claim, but because you cannot meet the documentation requirement if it is ever queried.
If you have had non-routine dental work but are missing a Med 2, or are unsure whether your treatment qualifies, MyTaxRebate guides you through obtaining the form and submits the full backdated dental claim - at no upfront cost.
What This Page Covers
- ✓What the Med 2 form is and which dental treatments require one
- ✓What a valid Med 2 must contain
- ✓How to request a Med 2 from your dentist - and what to do if they refuse
- ✓Retrospective Med 2 requests for prior years
- ✓Common errors on Med 2 forms that cause Revenue queries
- ✓Can you claim dental relief without a Med 2? (No)
Key Facts at a Glance
- ✓The Med 2 must be completed and signed by your dentist or orthodontist - not by you. It certifies which Appendix 2 qualifying treatments were carried out and the amount charged.
- ✓Required for all non-routine dental claims under Appendix 2: crowns, root canal, orthodontics, periodontal treatment, bridgework, surgical wisdom tooth extraction, veneers, and inlays.
- ✓For year-end review the tax position position position claims: retain the signed Med 2 for six years - you do not upload or submit it to Revenue unless specifically requested in a compliance check.
- ✓For Real-Time Credit in-year claims: you must upload the signed Med 2 directly to the Revenue Receipts Tracker at the time of the claim, before the year ends.
- ✓Retrospective Med 2 forms can be requested for treatment within the four-year backdating window - contact your dental practice; most can complete one from patient records within a few days.
- ✓Your dentist must be registered to practise in Ireland or the country where treatment was received. An unregistered practitioner's form is not a valid Med 2.
What is the Med 2 form
Form Med 2 (Dental) is a Revenue certification form completed by your dentist or orthodontist, not by you. It certifies that qualifying non-routine dental treatment as defined in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 was carried out, and states the amount charged. The Med 2 is specifically for dental claims "” all other health expenses use the standard receipt/invoice as documentation.
Which dental treatments require a Med 2
Any non-routine dental treatment from the Appendix 2 qualifying list requires a Med 2:
Routine dental treatment "” fillings, standard extractions, scaling, dentures "” does not qualify for relief and does not appear on a Med 2.
- Crowns and veneers
- Root canal treatment (endodontics)
- Orthodontic treatment (braces, Invisalign)
- Periodontal treatment (gum disease surgery)
- Bridgework
- Surgical extraction of impacted wisdom teeth
- Inlays and post and core build-ups
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Which treatments require a Med 2 form
Form Med 2 is required for any claim involving non-routine dental treatment listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12. Qualifying non-routine treatments that each require a Med 2 include: crowns; inlays and onlays; root canal treatment (endodontics); bridgework; orthodontic treatment (fixed braces, clear aligners, retainers); veneers; tip replacement; post and core build-ups; periodontal treatment (root planing, gum flap surgery); and implants following periodontal disease treatment.
Routine dental treatments - standard fillings, extractions, scaling and polishing, dentures - do not qualify for relief and no Med 2 is relevant for those treatments. It is the Appendix 2 listing of a procedure that makes it qualifying, and the Med 2 is the certificate that evidences the Appendix 2 treatment was carried out.
Ready to claim? MyTaxRebate handles your complete submission.
What a valid Med 2 must contain
The Med 2 form must clearly identify: the patient's full name; the name, address, and registration number of the treating dentist; the specific Appendix 2 treatments carried out; the date or dates of treatment; and the total charge for the qualifying treatments. Revenue does not specify a required form layout - a detailed invoice on dental practice headed paper containing all of these elements is equally acceptable as a formal Revenue Med 2 form, though many practices use the printable Revenue Med 2 form available at revenue.ie.
How to request a Med 2 from your dentist
Most private dental practices in Ireland routinely provide Med 2 forms for qualifying non-routine treatments - particularly for orthodontic, crown, and root canal work, which are the most common non-routine dental claims. The best time to request the Med 2 is at the start of treatment (for multi-appointment treatments such as orthodontics) or at the time of paying the final balance for single-appointment procedures such as a crown or root canal.
If your dentist is unfamiliar with the Med 2 form, show them the printable Revenue Med 2 form from revenue.ie and explain that it is a standard requirement for patients wishing to claim income tax relief on non-routine dental work. The vast majority of dentists are willing to complete the form as it is a simple professional courtesy to a paying patient.
Where a dentist refuses to provide a Med 2 or charges an excessive fee for doing so, contact Revenue's PAYE helpline for guidance. Revenue can advise on alternative documentation acceptable where a Med 2 cannot be obtained in the standard format.
Retrospective Med 2 requests for prior years
If you received qualifying dental treatment in a prior year and did not obtain a Med 2 at the time, contact the dental practice and ask for a retrospective Med 2 based on their clinical and billing records. Dental practices are required to retain patient records for at least eight years. Where the dentist is still practicing and the records are available, a retrospective Med 2 can be issued confirming the Appendix 2 treatments carried out and the amounts charged. This enables backdated claims for up to four prior years within the standard backdating window.
Common errors that cause Revenue queries
The most common problems with Med 2 forms that trigger Revenue queries or require amendment include: the dentist listing routine treatments (scaling, simple fillings) alongside Appendix 2 treatments without clearly distinguishing them - Revenue will expect the qualifying Appendix 2 amount to be separately identifiable; the dentist's registration number being absent - this is a required field; the patient's name on the Med 2 not matching the name on the tax record - use full legal names consistently; and the dates of treatment being absent or spanning multiple years without year-by-year breakdown - where treatment payments span two years, the Med 2 should be able to support a year-by-year breakdown of qualifying amounts.
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Tax Scenarios
Crown fitted two years ago - retrospective Med 2 requested
A person had a crown fitted two years ago at a cost of €1,350 but did not request a Med 2 at the time. In 2026, they decide to backdate the claim. They contact their dental practice, who confirms the treatment is on file and completes a retrospective Med 2 covering the crown. The retrospective form is signed by the same dentist who carried out the treatment. With the Med 2 now in hand, the person submits a backdated your Revenue record claim for the year of treatment. At 20%: €270 refunded. The Med 2 is retained for six years from the claim date.
Orthodontic treatment paid over three years - single Med 2 covers all
A person begins orthodontic treatment with a fixed brace plan costing €4,200, paid in instalments across three tax years: €1,200 in Year 1, €1,800 in Year 2, and €1,200 in Year 3. They request a Med 2 from the orthodontist at the first appointment, which covers the full treatment plan. The single Med 2 is sufficient documentation for all three years. Each year's qualifying payment is claimed separately in the relevant your Revenue record year. Total refund at 20%: €840 across three submissions, all supported by the same Med 2 form.
Real-Time Credit claim requiring immediate Med 2 upload
A person has periodontal treatment (root planing) in March and wants to receive a Real-Time Credit - an in-year tax credit applied to their payslip rather than waiting for the year-end claim. For a Real-Time Credit, the Med 2 must be uploaded to the Revenue Receipts Tracker immediately. They ask the periodontist for a signed Med 2 at the appointment and upload it via the Receipts Tracker on the same day. Revenue applies the credit to their monthly payslip within a few weeks. For this type of claim, the Med 2 is not just retained - it must be actively submitted to Revenue.
Common Mistakes To Avoid
- ✗Assuming a standard dental receipt is sufficient for non-routine dental claims - a dentist-signed Med 2 form is also required. The receipt evidences payment; the Med 2 certifies that the treatment is non-routine under Revenue's Appendix 2 list.
- ✗Not requesting the Med 2 at the time of treatment and then forgetting to follow up - request the Med 2 the same day as the treatment, or ask the practice to note it on your patient file so it can be completed when the invoice is finalised.
- ✗Waiting until year-end to think about the Med 2 for a Real-Time Credit in-year claim - the Med 2 must be uploaded to Revenue's Receipts Tracker immediately when making an in-year credit claim, not retained until year-end.
- ✗Including routine dental items on the Med 2 - the dentist should certify only the qualifying non-routine procedures listed in Appendix 2. Fillings, extractions, scaling, and dentures should not appear on the form.
- ✗Not getting a retrospective Med 2 for prior years - dental practices are required to provide a Med 2 for treatment within the four-year backdating window. Ask the practice even if several years have elapsed.
When This Does Not Apply
Key Takeaways
- ➤ ➤ The Med 2 is the single required document for non-routine dental tax relief "” ask your dentist to complete one at each qualifying treatment appointment.
- ➤ ➤ Retrospective Med 2s can be obtained for treatment in the last four years "” contact your dental practice.
- ➤ ➤ Year-end claims do not require submitting the Med 2 "” retain it for six years.
- ➤ ➤ MyTaxRebate advises on obtaining Med 2 forms - including retrospective requests - and submits the complete backdated non-routine dental claim on your behalf, at no upfront cost.
Check Your Claim
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Frequently Asked Questions
What is the Med 2 form?
Form Med 2 (Dental) is completed and signed by your dentist certifying non-routine dental treatment qualifying under Appendix 2 of Revenue's Part 15-01-12. It is required to support non-routine dental health expenses claims.
Do I fill in the Med 2 myself?
No. The Med 2 is completed and signed by your dentist or dental specialist. As the patient, you provide your name and PPS number (or address), and the dentist certifies the treatment type, the date of treatment, and the total cost of qualifying non-routine dental work. The dentist must be a registered dental practitioner. You retain the completed Med 2; it is not submitted to Revenue except for Real-Time Credit in-year claims.
Do I submit the Med 2 to Revenue with my claim?
It depends on how you file. For a standard year-end review the tax position position position submission through your Revenue record, you retain the completed and dentist-signed Med 2 yourself for six years and do not send it to Revenue unless they request it. For a Real-Time Credit in-year claim, you must upload the signed Med 2 directly to Revenue's Receipts Tracker at the point of making the claim.
Can I get a Med 2 for treatment done two years ago?
Yes. Contact your dental practice and ask them to complete a retrospective Med 2 for past treatment. Most practices retain patient records and treatment notes and can provide a completed form for treatment within the four-year backdating window. In 2026, this covers treatment carried out from 2022 onwards. Pair the retrospective Med 2 with the original invoice or practice receipt.
What dental treatments require a Med 2?
All non-routine dental treatments listed in Revenue's Appendix 2: crowns, root canal treatment (endodontics), orthodontics including braces and aligners, periodontal treatment (root planing, gum flap surgery), bridgework, surgical extraction of impacted wisdom teeth, inlays, veneers, and bone augmentation accompanying periodontal implants. Routine treatments - fillings, standard extractions, scaling - do not require a Med 2 because they are excluded from relief entirely.
Does a standard dental receipt replace the Med 2?
No. A standard dental receipt evidences the payment amount but does not certify the clinical classification of the treatment. The Med 2 serves a different function - it is the dentist's formal certification that the treatment qualifies as non-routine under Revenue's Appendix 2. Both documents must be retained: the receipt as proof of payment and the Med 2 as proof of eligibility.
