Health Expenses - Tax Relief

Overview

You can claim relief on the cost of health expenses. These can be your own health expenses, those of a family member or any individual’s, as long as you paid for them.

You cannot claim relief for any amounts that you have already received, or will receive from:

any policy of insurance
a public or local authority, for example, the Health Service Executive (HSE)
any other source, such as a compensation payment.

You generally receive tax relief for health expenses at your standard rate of tax (20%). Nursing home expenses are given at your highest rate of tax (up to 40%).

This section will explain the types of expenses that qualify for relief and how you can claim that relief.

The four year rule applies for claiming refunds.

What are qualifying expenses?

What are Qualifying Expenses:

Qualifying health expenses are for healthcare you have paid for. Examples of qualifying health expenses are payment for:

doctor’s and consultant’s services
routine and maternity care for women during pregnancy
diagnostic procedures recommended by a practitioner
services in hospitals or treatment facilities such as clinics, where the services are either:
- provided by a practitioner
- or
- diagnostic procedures recommended by a practitioner
transport by ambulance
in-vitro fertilisation (IVF)
acupuncture (only where provided by a practitioner)
non-routine dental care
treatment from a psychologist or psychotherapist where either:
- the psychologist or psychotherapist is a practitioner
- or
- you are referred for a diagnostic procedure by a practitioner
additional expenses of health care for a child:
- suffering from a life-threatening illness or permanent disability
- or
- who needs speech and language therapy or educational psychological assessment
additional expenses for a kidney patient
nursing home and additional nursing care expenses.

You can also claim relief on the following if you are prescribed, referred or advised to, by a practitioner:

drugs and medicines
orthoptic or similar treatment (treatment for squints and eye movement disorders)
physiotherapy or similar treatment (such as a chiropractor, osteopath or bone setter)
podiatry or chiropody costs.
special diet expenses for coeliacs and diabetics
cost of purchasing, maintaining and repairing medical, surgical, dental or nursing appliances. This includes hearing aids.
(There are conditions that apply to the purchase of these items. These are explained in Tax and Duty Manual 15-01-12).

Health expenses specifically excluded from relief

You cannot claim relief on:

routine dental care
routine ophthalmic (eye) care, such as eye tests
cosmetic surgery or procedures, such as rhinoplasty, breast augmentation or Botox treatment
(Relief may be available where the surgery corrects a health issue, such as breathing difficulties. Contact your Revenue Office for further assistance)
guide and assistance dog costs (you can claim the Guide Dog Allowance or Assistance Dog Allowance).

Can you claim for health care received outside Ireland?

Yes. To qualify for relief, the medical practitioner must be registered under that country’s laws to practice medicine or dentistry there.

If you travel abroad to receive health care that is not available in Ireland, you can also claim relief on:

reasonable accommodation and travel costs
the accommodation and travel costs of a person who accompanies you (if your condition requires it).

Dental expenses

Routine dental care

You cannot claim relief for routine dental care. This includes:

fillings
scaling or cleaning
tooth extraction
providing or repairing artificial teeth or dentures.

Non-routine dental treatments

You can claim relief for non-routine dental care. This includes:

crowns
veneers or Rembrandt type etched fillings
tip replacing
gold posts or fibreglass posts
inlays (a smaller version of a gold crown). (You can only claim relief for gold if they are made outside the mouth.)
endodontics (root canal treatment)
periodontal treatment for gum disease such as:
- root planing (including curettage and debridement) and gum flaps
- chrome cobalt splints (but not if it contains teeth)
- implants (including bone grafting and bone augmentation)
orthodontic treatment (provision of braces and related treatments)
surgical extraction of impacted wisdom teeth
bridgework (an enamel-retained bridge or a tooth-supported bridge).

Non-routine dental care outside Ireland

You can claim for non-routine dental treatment performed outside of Ireland. To qualify for relief, the dentist must be a qualified dentistry practitioner under that country’s laws. You must have the dentist complete a Form Med 2 for your claim.

How to claim dental expenses

To claim tax relief on non-routine dental expenses you must:

include this amount in your health expenses claim under the Non-Routine heading
have a Form Med 2 completed by your dentist.

Your dentist will normally give a Med 2 to you after your treatment. If you receive treatment over more than one year, they must complete a separate Med 2 for each year.

Nursing home and additional nursing care expenses

Nursing home expenses

You may claim Income Tax relief on nursing home expenses paid by you. You can claim this relief as a deduction from your total income if the nursing home provides 24-hour on-site nursing care. This means that the portion of your income which is taxable at your highest rate of tax is reduced. The amount of relief you can claim at 40% or 20% depends on the amount of tax you paid at either rate.

Nursing Homes Support (Fair Deal) Scheme

The Health Service Executive (HSE) can assist you with the cost of your nursing home care. You cannot claim tax relief on the amount paid by the HSE. You can only claim tax relief on the amount you pay yourself.

Ancillary State Support Scheme (Fair Deal Loan Scheme)

You may wish to defer your healthcare costs. You can do this if you have Irish land or property assets. The HSE provide you with a loan, using your assets as security.

The loan is paid directly by the HSE to the nursing home. You cannot claim tax relief on the amount paid by the HSE to the nursing home.

The loan is due to be repaid:

when you sell the asset used as security
upon your death.

When the loan is repaid, you or your estate can claim tax relief on the amount repaid.

See the section on the Nursing Home (Fair Deal) Loan Scheme for more information on this scheme.

Receiving relief during the tax year

You can claim for nursing home expenses in real time during the tax year. For more information, please see Real-Time Credits.

Additional nursing care expenses

You can claim relief for the cost of expenses of additional nursing care. You, or your relative, may:

suffer from a serious illness and require home nursing. (this is where you employ a qualified nurse, on the advice of a medical practitioner, to provide nursing care at home)
be in a nursing home and require more nursing care than is normally required.

To claim this relief, you must provide a medical certificate which:

states that either:
- constant nursing care by a qualified nurse in the patient’s home is necessary
- or
- additional nursing care in the nursing home is necessary
shows the name and address of the patient
outlines the nature of the patient’s illness
covers the full period for which home nursing is being claimed.

You must also provide the nurse’s full name and address, as well as proof of their nursing qualification.

You must keep a breakdown of all payments to the nurse and all payment receipts.

You can claim relief on health expenses through myAccount or Revenue Online Service (ROS).

You can only claim for expenses that you have receipts for. You can claim relief on the last four year’s health expenses. Expenses incurred over a number of years cannot be processed as a single combined claim. Each year has to be claimed separately by completing an Income Tax Return.

Relief for your health expenses is granted by way of a tax refund. To benefit, you must have paid tax in the relevant year.

If you have private health insurance, you can claim tax relief on the portion of those qualifying expenses not covered by your insurer.

How to claim if you are a PAYE taxpayer

The quickest and easiest way to claim relief is through myAccount.

In myAccount, you can claim relief by completing your Income Tax Return at the end of the year, or in real time during the year.

To make a claim in the current tax year, please follow these steps:

Sign into myAccount.
Click on the ‘Manage your tax 2024’ link in PAYE Services.
Select ‘Add new credits’.
Select ‘Health’ and then select ‘Health expenses’, and add it as a credit.
Complete and submit the form.

For 2020 and subsequent years, please follow these steps:

Sign into myAccount.
Click on the ‘Review your tax 2020-2023’ link in PAYE Services.
Request a Statement of Liability.
Click on ‘Complete Income Tax Return’.
In the ‘Tax Credits & Reliefs’ page, select ‘Health’ and then select ‘Health expenses’.
Complete and submit the form.

Most people who claim this relief online receive their tax refund, if due, in five working days.

If you are unable to use myAccount, please contact your Revenue office.

How to claim if you are self-assessed

Sign into ROS and complete the health expenses section on your annual Income Tax Return (Form 11).Sign in to ROS

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