Explainer: How to claim tax relief on medical expenses

You can claim income tax back on some types of healthcare expenses. Tax relief for most expenses is at the standard rate of tax of 20%. Relief on nursing home expenses is available at your highest rate of income tax. You must claim tax relief within the four years following the year in which you paid for the healthcare.

Tax relief is also available for premiums paid for health insurance. This tax relief is included in the amount you pay, so you do not have to claim this relief.

What healthcare expenses can I claim tax back on?

You can claim tax relief on medical expenses you pay for yourself or for any other person. You can claim tax relief on:

• Doctor and consultant fees
• Maintenance or treatment in a hospital, treatment facility (such as a clinic) or a nursing home
• Transport by ambulance
• Employing a qualified nurse at home
• Treatment from a psychologist or psychotherapist
• Acupuncture
• Kidney patients’ expenses
• Specialised dental treatment
• Maternity care
• In-vitro fertilisation (IVF)
• Speech and language therapy for a child under 18 or in full-time education
• Educational psychological assessments for a child under 18 or in full-time education

The following healthcare qualifies for tax relief if prescribed by a doctor:

• Drugs and medicines
• Diagnostic procedures
• Physiotherapy or similar treatment
• Chiropody or podiatry (foot treatments)
• Orthoptic or similar treatment (for example, treatments for squints and eye movement disorders)
• Home nursing for a serious illness

Is there tax relief for medical aids and devices?

The following aids and devices qualify for tax relief if prescribed by a doctor:

Hearing aid

Orthopaedic bed or chair

Wheelchair or wheelchair lift (no relief is due for alteration to the building to facilitate a lift)

Glucometer machine for a diabetic

A computer needed by someone with a severe disability to help them communicate

You can also claim for gluten-free food if you have coeliac disease or diabetic products if you have diabetes. Instead of a prescription, you can use a letter from a doctor stating that you have coeliac disease or diabetes. You can use receipts from supermarkets or chemists.

These lists do not include every expense that is eligible. Revenue adds to the list of treatments and appliances you can get tax relief on from time to time. If you are undergoing a new procedure or availing of a new appliance, it is worth checking if you can claim tax relief. For more information, see the Revenue website.

Are there expenses that are excluded?

You cannot claim tax back for expenses refunded by:

A public or local authority, for example, the HSE (Health Service Executive)

An insurance policy

Any other source, for example, compensation

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

You cannot claim relief for cosmetic surgery costs unless the surgery is a result of a personal injury, disease or congenital abnormality.

Can you claim tax relief for expenses when travelling abroad for treatment?

You can. The healthcare provider must be entitled to practise in the country where the care is provided. If the qualifying healthcare is only available outside Ireland, you can also claim for reasonable travel and accommodation expenses. If you need someone to go with you because of your medical condition, their expenses may be covered. If your child needs to travel for treatment, the expenses of both parents may be allowed in special cases where it is necessary for you both to be with the child.

What about dental and eye treatment?

You cannot get tax relief for routine ophthalmic (eye) treatment – sight tests, glasses or contact lenses. You can get it for orthoptic or similar treatment prescribed by a doctor. This means the examination and treatment by exercise of squints and other eye disorders.

You cannot get tax relief for routine dental treatment such as extractions, scaling or cleaning, fillings or artificial teeth and dentures

You can get tax relief for crowns, veneers or Rembrandt-type etched fillings, tip replacing, gold or fibreglass posts, inlays, endodontics (root canal treatment), periodontal treatment for gum disease, orthodontic treatment (braces and related treatments, surgical extraction of impacted wisdom teeth, and bridgework

Can I claim tax relief on nursing home care?

You can claim tax relief on expenses if the home provides 24-hour on-site nursing care. You can claim the tax relief for nursing home expenses that you pay for yourself or for someone else. This relief applies at the highest rate of income tax you pay. If you avail of the Fair Deal Nursing Home Loan, you or your estate can claim tax relief when the loan is repaid. This is usually when you sell the asset that was used as security or after you die.

How to apply for the tax relief:

You must claim tax relief within the four years that follow the year you paid for the healthcare. If you received healthcare in one year but paid for it the following year, you can choose to claim the relief for either year.

If you are a PAYE taxpayer, you can claim tax relief online using myAccount. If are a self-assessed taxpayer, use Revenue Online Service (ROS) and complete the health expenses section on your annual Income Tax Return (Form 11). You can also claim medical expenses relief offline by completing a paper Form 12 and returning it to the Revenue office.

Do I need receipts?

You can only claim for medical expenses if you have receipts to prove your claim. For dental expenses, your dentist should complete Form Med 2 for you to use as a receipt. Revenue’s myAccount service includes a receipts tracker service which allows you to store receipt details online. If you don’t use the tracker, you must keep medical receipts for six years because Revenue may ask to see them.