Reviewed by: MyTaxRebate Team on 5 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Whether travel and accommodation qualify for tax relief on overseas medical treatment depends entirely on why you went abroad. Under Revenue's s.9 guidance: if the treatment was only obtainable outside Ireland, travel and accommodation qualify alongside treatment costs. If the treatment was available in Ireland but you chose to go abroad, only the treatment costs qualify - flights and hotels do not. This distinction is critical and commonly misunderstood.
If you received medical treatment abroad and are unsure which costs qualify, MyTaxRebate reviews your documentation, identifies qualifying treatment and travel costs under Revenue's s.9 rules, and submits the full claim - at no upfront cost.
What This Page Covers
- ✓The two-scenario framework under s.9 of Revenue's Part 15-01-12
- ✓Scenario 1: treatment only obtainable abroad - what qualifies and what evidence is needed
- ✓Scenario 2: treatment available in Ireland, chosen abroad - only treatment costs qualify
- ✓Dental tourism, elective surgery abroad, and second opinions
- ✓Converting foreign currency costs: exchange rate and documentation
- ✓Documenting overseas treatment for a Revenue claim
Key Facts at a Glance
- ✓Qualifying medical expenses paid for treatment received abroad qualify for 20% income tax relief under s.469 TCA 1997 - the treatment location does not disqualify the expense.
- ✓The treatment must be a qualifying medical procedure carried out by a registered healthcare professional; standard tourism combined with incidental medical treatment does not qualify.
- ✓Invoices from overseas providers must show the date, the amount in the currency charged, and the nature of the treatment; retain original invoices and bank or card statements showing the euro amount paid.
- ✓Reasonable travel and accommodation costs directly associated with the overseas medical treatment may also qualify as health expenses in addition to the medical fees themselves.
- ✓A referral or recommendation letter from an Irish GP or specialist confirming medical necessity of the overseas treatment strengthens the claim and should be retained for six years.
- ✓Backdate up to four years - in 2025, qualifying overseas treatment costs from 2022, 2023, 2024, and 2025 are all claimable in a single the Revenue system session.
The two-scenario framework under s.9
Section 9 of Revenue's Tax and Duty Manual Part 15-01-12 sets out how overseas medical treatment is treated for Irish income tax health expense relief. The framework is built around two distinct scenarios, and understanding which scenario applies to your situation is the single most important step in determining what qualifies for relief.
The fundamental question is: was the treatment you received abroad available in Ireland at the time you went abroad? The answer to this question determines whether travel and accommodation qualify alongside the treatment costs, or whether only the treatment costs themselves qualify.
Scenario 1: treatment only obtainable outside Ireland
Where the treatment a patient required was genuinely not available in the Irish healthcare system - either public or private - at the time the treatment was sought, both the treatment costs and the associated travel and accommodation qualify as health expenses.
What "only obtainable outside Ireland" means in practice
Treatment is only obtainable outside Ireland where no Irish hospital, clinic, or medical practitioner - whether public or private - offers the specific treatment required. This is a high bar. It applies in situations such as:
- Highly specialised surgical procedures not performed in Ireland: Certain complex surgical techniques, paediatric specialist procedures, or rare cancer surgeries that are not performed at any volume in Irish hospitals but are available at specialist centres in the UK, Germany, the US, or elsewhere.
- Clinical trials or experimental treatments: Where a patient is accepted onto a clinical trial or access programme for an experimental treatment that is not available in Ireland.
- Specialist second opinions on rare conditions: Where a patient has a rare condition and no Irish consultant has sufficient expertise to provide a meaningful second opinion, but a recognised international expert can do so at a specialist overseas centre.
What evidence is required for Scenario 1
To support a Scenario 1 claim - where you are claiming travel and accommodation alongside treatment costs - you need documentary evidence confirming that the treatment was not available in Ireland. The most robust evidence is a letter from an Irish consultant confirming:
Without this type of consultant letter, a Scenario 1 travel and accommodation claim is very difficult to sustain in a Revenue compliance review. If Revenue queries the claim, they will expect documentary confirmation that the treatment could not have been obtained domestically.
- The specific treatment required.
- That the consultant is not aware of the treatment being available in Ireland.
- That the consultant has referred the patient to the overseas specialist or is aware of the patient attending abroad for this reason.
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What travel and accommodation costs qualify under Scenario 1
Where Scenario 1 applies, the following costs alongside treatment qualify:
- Flights: Economy class airfare from Ireland to the treatment destination and return. Business class upgrades do not qualify as the qualifying standard is the reasonable cost of travel, not a premium option.
- Rail travel: Train tickets, including Eurostar or other rail connections where relevant.
- Accommodation near the treatment centre: Reasonable hotel or apartment costs for nights spent near the overseas treatment centre during the treatment period. Luxury hotels may be partially disallowed if Revenue considers the nightly rate unreasonable - aim to stay near the treatment location at a standard rate hotel.
- Ground transport to and from the overseas treatment centre: Taxis, airport buses, or other transport directly connected with attending for treatment.
Scenario 2: treatment available in Ireland, chosen abroad
Where a patient elects to receive treatment abroad for reasons of personal preference, cost, familiarity, or convenience - but the same or equivalent treatment is available in Ireland - only the treatment costs themselves qualify as health expenses. Travel and accommodation costs associated with the overseas trip do not qualify.
Ready to claim? MyTaxRebate handles your complete submission.
The most common scenarios in this category include:
Patients in Scenario 2 should be careful not to claim flights and hotel as health expenses - if Revenue reviews the claim and determines the treatment was available in Ireland, they will disallow the travel and accommodation and may require repayment of the over-claimed relief with interest.
- Dental tourism: A patient travels to Hungary, Poland, or another country for dental implants, crowns, or other restorative dental work at lower cost. The dental treatment costs qualify (subject to the normal Appendix 2 rules and Med 2 requirements for non-routine dental work); flights and hotels do not.
- Elective surgery abroad: A patient travels abroad for knee replacement, hip replacement, cataract surgery, or other procedures that are routinely performed in Irish hospitals. Other qualifying domestic treatment costs such as diagnostic procedures remain claimable separately. The surgery cost qualifies; travel and accommodation do not.
- Cosmetic procedures abroad: Where the procedure is cosmetic in nature, neither the treatment cost nor travel qualifies - cosmetic procedures are excluded from s.469 TCA 1997 entirely.
Converting foreign currency costs to euro
Foreign medical bills are typically invoiced in the local currency of the treatment country - sterling, euros (for eurozone countries), US dollars, or other currencies. For Irish income tax purposes, convert foreign currency costs to euro using the exchange rate applicable on the date of payment.
The most straightforward source for historical exchange rates is the European Central Bank (ECB) reference rate, available at ecb.europa.eu. Where you made multiple payments on different dates, use the ECB rate for each payment date. Document the source of the exchange rate used alongside the foreign currency invoice and the converted euro amount - this provides a clear audit trail if Revenue requests it.
Where bank statements show the actual euro amount charged (because the bank converted the payment at the point of transaction), the bank's converted euro amount on the statement is acceptable evidence of the euro cost and can be used directly without a separate currency conversion calculation.
How to claim overseas medical treatment in the Revenue system
After converting all foreign currency amounts to euro and assembling the supporting documentation - overseas clinic invoices, Irish consultant referral or confirmation letter, travel and accommodation receipts (for Scenario 1), exchange rate documentation - log in to the Revenue system at revenue.ie. Navigate to the PAYE review area → review the tax position and select the relevant year. Enter the total qualifying amount under Health Expenses. Retain all documentation for six years.
Check Your Claim
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Tax Scenarios
Family medical bills paid by one spouse
A family pays €2,400 of qualifying medical costs in the year. At 20% relief, that element alone can support about €480 of tax relief once any reimbursed amounts are excluded.
Dental work with part reimbursement
A patient pays €1,300 for qualifying dental treatment and receives €300 from insurance. Relief is based on the unreimbursed €1,000, giving a potential tax benefit of about €200.
Higher-cost specialist treatment
A taxpayer pays €4,800 for qualifying treatment with no reimbursement. At 20% relief, the tax effect on that expense can reach about €960, which is why record-keeping matters on larger medical claims.
Common Mistakes To Avoid
- ✗Claiming flights and accommodation for dental tourism or elective surgery that was available in Ireland - only the treatment costs qualify under Scenario 2. Travel and accommodation can only be claimed under Scenario 1, where the treatment was genuinely unavailable in Ireland, confirmed by a written Irish consultant letter.
- ✗Not obtaining a consultant letter confirming unavailability in Ireland before filing a Scenario 1 travel claim - this letter from an Irish registered consultant is essential and extremely difficult to obtain retrospectively once treatment abroad is completed.
- ✗Not documenting the exchange rate used to convert foreign currency costs - retain the ECB reference rate or your bank's conversion rate evidence alongside the foreign clinic invoice. Revenue requires the euro equivalent to be calculable from the original currency documentation.
- ✗Not retaining the foreign medical practitioner's credentials or registration evidence - the treating practitioner abroad must be registered in the country where they practise. Retain a copy of their registration number or hospital affiliation, as Revenue may query the practitioner's qualifications in a compliance check.
When This Does Not Apply
Key Takeaways
- ➤ The two scenarios are fundamentally different: treatment unavailable in Ireland = travel qualifies; treatment available in Ireland = travel does not qualify.
- ➤ For Scenario 1, obtain an Irish consultant letter confirming unavailability before travelling if at all possible.
- ➤ Convert foreign currency invoices to euro using the ECB rate on the date of payment.
- ➤ MyTaxRebate reviews your overseas medical invoices, confirms which treatment and travel costs qualify under Revenue's s.9 guidance, converts amounts to euro, and submits the full backdated claim - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Can I claim tax relief on medical treatment received abroad?
Yes, but the qualifying costs depend on why you went abroad for treatment. Under section 9 of Revenue's Tax and Duty Manual Part 15-01-12, two scenarios apply: (1) treatment only available outside Ireland - treatment costs, travel, and accommodation all qualify; (2) treatment available in Ireland but you chose to go abroad - only the treatment costs qualify, travel and accommodation do not.
What does "treatment only obtainable outside Ireland" mean?
Treatment is only obtainable outside Ireland when it is not available in any form in the Irish public or private healthcare system - for example, a highly specialised surgical procedure not performed in Ireland, experimental treatment only available at specific overseas centres, or a specialist second opinion on a rare condition not available domestically. You will need a consultant's letter confirming the treatment was not available in Ireland.
Does travel to dental tourism destinations qualify?
No. Where dental treatment is available in Ireland but a patient chooses to travel abroad for cost savings or other personal reasons, the travel and treatment costs do not qualify as health expenses under s.469 TCA 1997. Revenue's qualifying criterion for overseas treatment requires that the specific treatment is genuinely not available in Ireland, not that it is cheaper abroad. Standard dental treatment, including implants and orthodontics, is available in Ireland and does not qualify on an overseas basis.
How do I convert foreign currency costs for a health expense claim?
Use the exchange rate applicable on the date of payment. Convert the foreign currency amount to euro using the rate on the date you made each payment. Most banking apps and the European Central Bank website provide historical exchange rates. Document the exchange rate used alongside the foreign currency invoice.
What documentation do I need for overseas treatment that was only available abroad?
You need: (1) the overseas clinic invoice or receipt showing the treatment cost; (2) a letter from your Irish consultant confirming the treatment was not available in Ireland and referring you abroad; (3) travel receipts (flights, rail) and accommodation receipts (hotel, guesthouse); (4) evidence of the exchange rate used to convert foreign currency costs to euro.
If I go abroad for a second opinion, does travel qualify?
Only if a second opinion on your specific condition was not available from any consultant in Ireland. If Irish consultants offer second opinions on the condition and you chose to seek one abroad instead, travel and accommodation do not qualify. If the specific expertise for the second opinion was genuinely not available in Ireland, travel and accommodation can qualify alongside the consultation fee.
