You can claim tax relief on medical expenses incurred by yourself, your spouse,
dependent children or dependent relatives, as long as you have not already been
reimbursed, or are entitled to be reimbursed, for the costs by a health board
or a medical insurer, such as the VHI or BUPA Ireland.
An individual must bear the first €125 of the final bill while a family
must bear the first €250. The balance is then repaid to you at your highest
rate of tax.
The forms you need are Med 1 and Med 2, which are available from your local
Revenue Commissioners office, or can be easily downloaded from their website
(The details are given at the bottom of this article).
When making your claim for tax relief on medical and dental expenses, you must
retain receipts, so it is worthwhile to get into the habit of asking for receipts
every time you or your family attend the doctor or purchase medicines.
You do not need to include these receipts with your tax claim, but you might
be asked to produce them if the Revenue Commissioners choose your claim for
detailed examination. It is possible to choose whether to claim the relief in
the year that medical expenses were incurred or in the year in which they were
paid, if they happen to be different.
You also have the option of choosing whether to make your claim on the basis
of the tax year or calendar year, though these will soon become one and the
same. Equally, you may opt to obtain relief on a VHI year basis. The choice
is yours, so long as the same chosen period is used consistently, year after
You can claim tax relief for a range of medical and dental expenses including:
- The cost of visits to doctors or consultants
- Hospital treatment
- Orthoptic treatment
- Maintenance in an approved nursing home
- Transport by ambulance
- Kidney patient treatment, such as hospital dialysis, home dialysis or CAPD
- The cost of prescribed drugs and medicines
- The cost of diagnostic procedures
- Hearing aids
- Orthopaedic beds and chairs
- Wheelchairs and wheelchair lifts (though no relief is available for adapting
a home or premises to accommodate a lift)
- Glucometer machines (for diabetics)
- Dental crowns, veneers, gold posts, gold inlays, root canal treatment, periodontal
treatment, orthodontic treatment, wisdom tooth extraction and bridgework
- Severely handicapped people who require a computer to communicate can claim
back the cost of the computer
You cannot claim for routine dental or maternity treatment, nor for routine
ophthalmic expenses. Teeth extraction, fillings and denture repair are not covered
by the Med 2 form, nor are sight tests, spectacles or contact lenses covered
by the Med 1 form.
You can of course get some of the costs of a sight test and glasses back if
you pay PRSI and your optician will give you the relevant form for this.
If you are unsure whether a particular medical or dental expense is allowable
for relief, contact your local tax office or telephone the Revenue Commissioners
information service at (01) 8780000.
The Med 1 and Med 2 forms are available from your local tax office, or can
be downloaded from: