Claiming Medical Expenses Relief in Ireland

19th September 2025

To claim Tax Relief on Medical Expenses

In Ireland, individuals can claim tax relief on certain medical expenses that are not reimbursed by insurance or public health schemes. These allowable medical expenses cover a wide range of health-related costs, including visits to doctors and consultants, prescribed medications, non-routine dental treatments, and specialised therapies. Relief is typically given at the standard income tax rate of 20%, with some exceptions like nursing home fees, which may be claimed at the higher rate of 40%. To qualify, the expenses must be incurred for necessary medical treatment provided by a registered practitioner and can be claimed through Revenue’s myAccount or ROS system within four years of the tax year in which the expense was paid.

Here’s a comprehensive list of medical and related health expenses that are eligible for tax relief in Ireland (reimbursed at 20% standard rate, unless noted otherwise):

🏥 Medical & Hospital Fees

• Doctor and consultant fees (including private hospital charges)
• Diagnostic procedures (e.g., X-rays, MRI, CT scans)
• Ambulance transport
• Maternity care, including consultant fees and private hospital charges

🦷 Non‑Routine Dental Treatments

Eligible when performed by a registered practitioner:

• Crowns, veneers, inlays, gold/fibreglass posts
• Root canal (endodontics), periodontal treatment, gum surgery
• Orthodontics (including braces), bridgework, implants/bone grafts
• Surgical extraction of impacted wisdom teeth, etc.

Routine dental care such as fillings, cleaning, and dentures do not qualify

🧠 Therapies & Psychological Services

When provided by qualified and registered practitioners (often needs GP referral):

• Speech & language therapy
• Psychologist or psychotherapist sessions (registered practitioners only)
• Educational psychological assessments for qualifying children

💉 Allied Health Services & Prescribed Treatments

• Physiotherapy, chiropractic, osteopathy, acupuncture (practitioner-referred)
• Orthoptic therapy (for eye conditions)
• Prescription medicines (pharmacy-dispensed, prescribed by a practitioner)

🍽️ Special Diets

• Gluten‑free foods for coeliacs and diabetic consumables, when medically prescribed

🧩 Medical Appliances, Equipment & Aids

Prescribed items include:

• Hearing aids, glucometers, orthopaedic beds/chairs
• Wheelchairs, lifts, false eyes, wigs (if medically necessary)
• Also, communication aids for severe disabilities

🏡 Nursing & Care Expenses

• Nursing home fees and 24-hour care – relief at highest tax rate (up to 40%)
• Cost of hiring qualified nurses at home for serious illness

👶 Children with Serious Illnesses

For children under 18 (or over 18 if in full‑time education):

• Additional health-related costs and specialist therapies
• Travel expenses for parent(s) to hospital, overnight accommodation near hospital

💧 Kidney Patients

• Dialysis-related costs: travel (via car), electricity, telephone, laundry, appliances

🌍 Treatment Abroad

• Eligible if the practitioner is registered in that country (GDP, dental, hospital treatment abroad qualifies)

✅ Important Rules

• Must be unreimbursed by insurance, HSE, or other sources
• Routine care excluded (e.g., dental cleanings, eye tests, glasses)
• Keep original receipts and Med 2 forms (for dental) for 6 years
• Claim relief within 4 years of payment or treatment year
• PAYE via myAccount or real-time relief; self-assessed via ROS Form 11

📑 Quick Reference Table

⚠️ Note: This is a summary. For specific items—especially complex cases (e.g., guide dog costs, cosmetic surgery for health reasons)—you should refer directly to Revenue.ie or consult a tax professional.

Let us know if you’d like help filing a claim, finding receipts, or understanding eligibility for a particular expense!