Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Medical appliances prescribed by a doctor or other authorised health professional qualify for 20% income tax relief in Ireland under section 469 of the Taxes Consolidation Act 1997. This includes hearing aids, orthotics, crutches, orthopaedic beds, and other medical devices prescribed as part of your treatment.
If you have purchased a prescribed medical appliance in the past four years, MyTaxRebate identifies all qualifying costs - including annual consumables - and submits the full backdated claim at no upfront cost. Medical appliances that are directly prescribed to treat or mitigate a medical condition qualify under s.469 TCA 1997. The appliance must be prescribed by a medical practitioner, not purchased over the counter.
What This Page Covers
- ✓The full Revenue Appendix 1 list of qualifying medical appliances
- ✓Non-qualifying items explicitly excluded from Appendix 1
- ✓The GP or professional prescription requirement for each appliance category
- ✓Annual consumables as recurring qualifying health expenses
- ✓BAHA and cochlear implants as qualifying medical devices
- ✓Appliances purchased for children: how parents claim
Key Facts at a Glance
- ✓Prescribed medical appliances - including hearing aids, prescribed orthotics, CPAP machines, and other devices prescribed by a doctor - qualify for 20% income tax relief under s.469 TCA 1997.
- ✓A written prescription or letter from a GP or specialist confirming the medical necessity of the appliance is required documentation.
- ✓Hearing aids are explicitly listed in Revenue guidance as qualifying medical appliances; retain the audiologist's fitting report and invoice.
- ✓Repairs to qualifying medical appliances, and replacement parts, also qualify in the year the cost was incurred.
- ✓Battery and consumable costs for prescribed appliances (e.g. hearing aid batteries, CPAP filters) may be included as part of the qualifying medical appliance costs.
- ✓Backdate up to four years - in 2025, appliance costs from 2022, 2023, 2024, and 2025 are all claimable in a single your Revenue record session.
What medical appliances qualify
Revenue's health expenses guidance covers medical appliances prescribed by a doctor, hospital, or other registered health professional. The key test is whether the appliance is prescribed as part of medical treatment "” it must not be a general consumer product purchased without medical direction. Qualifying appliances include:
- Hearing aids "” prescribed by a GP, ENT specialist, or audiologist. Both analogue and digital hearing aids qualify. The audiologist's or ENT's prescription/report provides the supporting documentation.
- Orthotics and custom insoles "” prescribed by a podiatrist, orthopaedic consultant, or physiotherapist. Custom orthotics fabricated following a clinical assessment qualify; off-the-shelf insoles purchased without a prescription do not.
- Crutches and walking aids "” prescribed or recommended by a treating doctor or physiotherapist following injury or surgery.
- Orthopaedic beds and mattresses "” where specifically prescribed in writing by a consultant for a medical condition (e.g., back pathology, post-operative recovery). A general purchase of a quality mattress does not qualify.
- Compression stockings "” where prescribed by a vascular consultant or doctor for a venous condition.
- CPAP machines "” prescribed for sleep apnoea treatment following a sleep study and diagnosis. Includes CPAP, BiPAP, and APAP devices.
Consumables and replacement parts
Replacement batteries, ear moulds, filters, CPAP masks, tubing, and other consumables for qualifying medical appliances can also be claimed as health expenses. Retain receipts for all consumable purchases "” many hearing aid users spend several hundred euro per year on batteries and maintenance which, when claimed annually, provides a consistent annual refund.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
The full qualifying appliances list from Revenue's Appendix 1
Revenue's Tax and Duty Manual Part 15-01-12 includes in Appendix 1 a list of qualifying medical appliances. The qualifying appliances include:
Ready to claim? MyTaxRebate handles your complete submission.
- Hearing aids: All types - behind-the-ear, in-the-ear, in-the-canal, completely-in-canal, receiver-in-canal, bone-anchored (BAHA), and cochlear implants. Prescribed by audiologists or ENT specialists.
- Blood glucose monitoring devices: Glucometers (blood glucose meters), continuous glucose monitors (CGMs), and their consumables (test strips, lancets, CGM sensors). Prescribed for diabetic patients.
- Orthopaedic beds and mattresses: Where specifically prescribed in writing by a consultant for a diagnosed musculoskeletal or orthopaedic condition. A general purchase of a quality mattress without a written specialist prescription does not qualify.
- Orthopaedic chairs: Where prescribed by a consultant for a specific medical condition requiring specialised seating support.
- Wheelchairs and mobility aids: Manual and powered wheelchairs, crutches, walking frames, and other prescribed mobility appliances.
- CPAP, BiPAP, and APAP machines: For diagnosed sleep apnoea, prescribed following a sleep study. The machine and all consumables (masks, tubing, filters, humidifier chambers) qualify.
- Exercise bicycles on medical advice: Where prescribed by a medical practitioner for rehabilitation from a specific medical condition (e.g., post-cardiac surgery cardiac rehabilitation). General fitness cycling equipment purchased without a medical prescription does not qualify.
- Wigs: Where loss of hair resulting from medical treatment (for example, chemotherapy) necessitates the purchase of a wig.
- False eyes (ocular prostheses): Custom ocular prostheses fitted following enucleation or evisceration surgery.
- Orthotics: Custom-fabricated foot orthotics prescribed by a podiatrist or orthopaedic consultant. Off-the-shelf insoles purchased without a prescription do not qualify.
- Compression stockings: Where prescribed by a vascular consultant or GP for a diagnosed venous condition requiring graduated compression therapy.
Items explicitly excluded from qualifying as medical appliances
Revenue's guidance explicitly excludes the following from qualifying as medical appliances, even where purchased in connection with a medical condition:
- Cars and vehicle modifications: Vehicles used by a person with a disability, and modifications to vehicles to accommodate a disability, do not qualify as medical appliances under s.469 (which gives PAYE workers the statutory right to claim relief on qualifying medical expenses) TCA 1997 (though separate mobility-specific schemes exist).
- Construction work on the home: Adaptations to a house to accommodate a person with a disability - ramps, stairlifts, wet rooms - do not qualify as medical appliances (though these may be assisted by other schemes).
- Telephones: Telephone handsets or telecommunications equipment purchased for accessibility reasons do not qualify as medical appliances under Revenue's guidance.
Annual consumables: a consistent recurring claim
Many qualifying medical appliances have significant annual consumable costs. These consumables qualify as health expenses in every year they are purchased:
Patients who do not claim consumables each year are leaving a consistent, claimable refund unclaimed. Set a reminder at each year-end to total appliance consumable costs alongside other health expenses.
- Hearing aid batteries and standard ear moulds: typically €100 - €200 per year.
- CPAP masks, tubing, filters, and humidifier chambers: typically €150 - €300 per year.
- CGM sensors (Freestyle Libre, Dexcom): €1,000 - €2,000+ per year depending on the system and whether HSE-funded.
- Blood glucose test strips and lancets: €100 - €300+ per year.
How to claim medical appliances in your Revenue record
After the end of the relevant tax year, 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 medical appliance costs - the initial appliance purchase cost plus any consumable costs for that year - combined with your other qualifying health expenses for the same year. Retain the prescription, audiologist's report, or professional recommendation alongside the purchase invoices for six years from the date of the claim. You do not submit the prescription or receipts with the your Revenue record claim - they are held by you and produced only if Revenue initiates a compliance review.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Tax Scenarios
CPAP machine for diagnosed sleep apnoea: device and annual consumables
A respiratory physician diagnoses obstructive sleep apnoea and prescribes CPAP therapy. The patient purchases a CPAP device privately at €1,100, including the initial mask fitting. In each subsequent year they purchase replacement masks, headgear, tubing, and filters at approximately €130 per year. The initial device at 20%: €220 refund. Each year's consumables at 20%: €26. The physician's prescription and the CPAP supplier invoice are the supporting documents. Over three years of ownership: €1,100 + (2 × €130) = €1,360 qualifying; €272 total refunded. The prescription must be retained for six years.
Custom orthotics prescribed by a podiatrist following clinical assessment
A podiatrist carries out a biomechanical assessment and prescribes custom-made orthotics to address plantar fasciitis and tibial torsion. The custom devices cost €480. The podiatrist is a registered CORU Health and Social Care Professional and provides a written prescription. At 20%: €96 refunded. In the following year a replacement pair is prescribed at €460. At 20%: €92 additional refund. The clinical prescription and the orthotics laboratory invoice together constitute the documentation Revenue requires. Off-the-shelf insoles purchased without a prescription do not qualify and must not be included in the claim.
Nebulizer prescribed for chronic asthma management
A respiratory consultant prescribes a jet nebulizer for a patient with severe persistent asthma, to be used for nebulised bronchodilator therapy at home. The patient purchases the prescribed device at €320 from a medical supplier. In each subsequent year they purchase replacement nebulizer cups and tubing at approximately €45 per year. At 20%: €64 refunded in the year of purchase. Subsequent years' consumable costs at 20%: €9 per year. The consultant's written prescription and the medical supplier's invoice confirm the qualifying basis. The patient also claims the nebulised medication prescribed alongside it as a separate prescription medication qualifying expense.
Common Mistakes To Avoid
- ✗Claiming off-the-shelf insoles or general wellness products purchased without a medical prescription - only custom orthotics prescribed by a registered podiatrist or orthopaedic consultant qualify as medical appliances. Generic shop-bought supports do not meet the prescribed medical appliance standard under s.469 TCA 1997.
- ✗Not retaining the audiologist report, podiatrist prescription, or ENT referral that supports the appliance claim - Revenue may request the clinical documentation in a compliance check. All supporting professional documents must be kept for six years from the end of the claim year.
- ✗Forgetting to claim annual consumables such as CPAP supplies, hearing aid batteries, and orthotics replacement parts in each subsequent year - these ongoing consumable costs qualify as medical appliance expenses each year and should be claimed annually alongside the device claim.
- ✗Not deducting any PRSI Treatment Benefit grant or health insurance reimbursement before calculating the qualifying appliance expense - only the personally-paid out-of-pocket balance qualifies. Claiming the gross device cost when a grant or insurance contribution was received is an overclaim.
- ✗Not claiming for a family member's prescribed medical appliance - if you paid for a child's hearing aid or a dependent parent's orthotics, include the qualifying cost in your own health expenses claim under s.469.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Hearing aids, orthotics, CPAP machines, and other prescribed medical appliances qualify at 20%.
- ➤ ➤ Annual consumables (batteries, CPAP masks) also qualify each year "” a consistent ongoing claim.
- ➤ ➤ The prescription or professional report supporting the appliance is the key supporting document.
- ➤ ➤ MyTaxRebate reviews your prescribed appliance receipts and annual consumable costs across all open years, and submits the complete backdated claim - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Do hearing aids qualify for tax relief in Ireland?
Yes. Hearing aids prescribed or recommended by a registered audiologist or ENT specialist qualify for 20% income tax relief as medical appliances under s.469 TCA 1997. Annual hearing aid batteries and servicing fees from the audiologist also qualify. Deduct any PRSI Treatment Benefit grant received before calculating the qualifying expense.
Do orthotics qualify for tax relief?
Yes. Custom orthotics prescribed and fitted by a registered podiatrist or orthopaedic consultant qualify as medical appliances under s.469 TCA 1997. Retain the podiatrist's prescription or clinical report. Off-the-shelf insoles purchased over the counter without a prescription do not qualify, regardless of the price paid or the manufacturer's health claims.
Does a CPAP machine qualify?
Yes. CPAP, BiPAP, and APAP machines prescribed for diagnosed obstructive sleep apnoea qualify as medical appliances under s.469 TCA 1997. The initial device purchase qualifies in the year of payment. Annual consumables - masks, nasal pillows, tubing, filters, and humidifier chambers - also qualify in each subsequent year. Retain the sleep study report and prescribing clinician's recommendation.
What documentation do I need for a hearing aid claim?
The audiologist's clinical report or ENT specialist's prescription confirming the hearing loss diagnosis and recommendation for a hearing aid, together with the invoice from the hearing aid supplier. Also retain any PRSI Treatment Benefit grant award letter, as the grant amount must be deducted from the qualifying expense. Keep all documents for six years.
Can I claim for a family member's hearing aids?
Yes. If you paid for a child's, spouse's, or dependent parent's prescribed hearing aids, include the qualifying out-of-pocket cost in your own health expenses claim under s.469 TCA 1997. There is no restriction on who the patient is - the paying party is the claimant. Deduct any PRSI grant or insurance reimbursement related to the device before calculating the qualifying amount.
How far back can I claim for medical appliances?
Up to four years. In 2025, you can claim for qualifying medical appliance costs - including hearing aids, CPAP equipment, custom orthotics, and annual consumables - paid for in 2022, 2023, 2024, and 2025. Submit all four years through the "review the tax position position position" section of your Revenue record in a single session.
