It is called health expenses relief, and you claim it through myAccount. You can claim for anyone's bills that you paid, not only your own. Revenue's line is: "Individuals may claim tax relief on their own health expenses, those of a family member or any individual, once they pay the expenses."
Quick facts
- Glasses and contact lenses
- No
- Eye tests
- No
- Laser eye surgery
- Yes
- Braces, crowns, root canal, implants
- Yes
- Fillings, cleaning, extractions
- No
- Prescriptions
- Yes
- Physio, chiropractor
- Yes, if referred
- Hearing aids
- Yes
Glasses, contact lenses and eye tests: no
Revenue excludes "routine ophthalmic (eye) care, such as eye tests". Its manual spells out that this includes "the provision and repair of glasses or contact lenses".
But laser eye surgery is a yes: "Laser treatment for defective eyesight qualifies for relief".
For glasses, the help is elsewhere. If you pay PRSI, Treatment Benefit covers a free eye test and help with glasses, and a medical card covers both. See free eye tests and glasses.
Dental: braces yes, fillings no
Routine dental work is out: "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 work is in, including crowns, veneers, root canal treatment, gum treatment, implants, bridgework, surgical removal of impacted wisdom teeth and "orthodontic treatment (provision of braces and related treatments)". Ask your dentist for a Form Med 2, which is your receipt for the claim.
Prescriptions and medicines: yes
"You can also claim relief on the following if you are prescribed, referred or advised to, by a practitioner: drugs and medicines". Revenue's list names no medicine as an exception, so a prescribed weight-loss injection such as Mounjaro or Ozempic is treated like any other prescription. If you are on the Drugs Payment Scheme, you claim on what you actually paid.
Physio, chiropractor, podiatry, hearing aids: yes
If a practitioner referred or advised you: "physiotherapy or similar treatment (such as a chiropractor, osteopath or bone setter)", and podiatry or chiropody.
Medical appliances count too, and Revenue says: "This includes hearing aids."
Psychologists and psychotherapists count where they are a registered practitioner, or you were referred by one. So do IVF, ambulance transport, and acupuncture given by a practitioner.
Cosmetic treatment: no
Out: "cosmetic surgery or procedures, such as rhinoplasty, breast augmentation or Botox treatment", unless the surgery corrects a health problem.
How much you get back, and how to claim
"You generally receive tax relief for health expenses at your standard rate of tax (20%)." You only get back tax you actually paid in that year.
Claim in myAccount: PAYE Services, then Review your tax for a past year, or the Receipts tracker for this year. You can go back four years, so claims for 2022 must be made by 31 December 2026.
Common questions
Can I claim tax back on glasses in Ireland?
No. Glasses, contact lenses and eye tests are routine eye care, which Revenue excludes. Laser eye surgery does qualify.
Can I claim tax back on braces?
Yes. Braces are orthodontic treatment, which Revenue lists as non-routine dental care. Ask your orthodontist for a Form Med 2.
Can I claim tax back on dental work?
Only non-routine work, such as crowns, root canals, implants and braces. Fillings, cleaning, extractions and dentures do not qualify.
Can I claim tax back on Mounjaro or Ozempic?
Prescribed medicines qualify, and Revenue's list names no exceptions, so a prescribed weight-loss injection counts like any other prescription.
Can I claim tax back on physio?
Yes, if a practitioner referred or advised you to go. The same goes for a chiropractor or osteopath.
How much do I get back?
Generally 20% of what you paid, at the standard rate of tax.