So €500 in GP and pharmacy bills is €100 back (our sum: 20% of €500). Most online claims pay out within five working days.
Quick facts
- Rate
- 20% (nursing homes up to 40%)
- Whose bills
- Anyone's, if you paid
- Backdate
- 4 years
- Receipts
- Keep for 6 years
- Routine dental and eye tests
- Not covered
- Refund time
- Usually 5 working days
What qualifies
"To qualify for relief, your health care must be carried out, or advised, by a registered practitioner such as a doctor or a dentist."
- Doctor and consultant fees, hospital and diagnostic tests
- Prescription drugs and medicines
- Physio, chiropractic, podiatry, if referred
- Psychologist or psychotherapist, if a registered practitioner
- IVF, maternity care, and ambulance transport
- Hearing aids and medical appliances
- Non-routine dental: crowns, root canals, implants and "orthodontic treatment (provision of braces and related treatments)"
What doesn't
Revenue excludes "routine dental care routine ophthalmic (eye) care, such as eye tests cosmetic surgery or procedures". "You cannot claim relief for routine dental care." That means fillings, cleaning, extractions and dentures.
You can't claim anything refunded by insurance or the HSE. "If you have private health insurance, you can claim tax relief on the portion of those qualifying expenses not covered by your insurer."
How much you get back
"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%)."
"These can be your own health expenses, those of a family member or any individual's, as long as you paid for them." "To benefit, you must have paid tax in the relevant year."
How to claim
Claim in Revenue myAccount: for this year under 'Manage your tax', or for any of the last 4 years under 'Review your tax' and an Income Tax Return. Choose 'Health' then 'Health expenses'. Each year is a separate claim. "Most people who claim this relief online receive their tax refund, if due, in five working days."
"You can only claim for expenses that you have receipts for." You don't send them in. "You are required to keep all original receipts for six years when making a claim for health expenses." For dental work, ask your dentist for a Med 2.
Common questions
How much tax relief do I get on medical expenses in Ireland?
20% of qualifying health expenses, at the standard rate. Nursing home fees get relief at your highest rate, up to 40%.
Can I claim medical expenses for my family?
Yes. You can claim for your own expenses, a family member's or any individual's, as long as you paid for them.
Can I claim tax back on dental work?
On non-routine dental care only, such as crowns, root canal treatment, implants and braces. Routine care like fillings and cleaning is excluded.
How far back can I claim health expenses?
Four years. Each year is claimed separately through an Income Tax Return in myAccount.
Do I need to send receipts to Revenue?
No, but you must keep them for six years in case your claim is checked.
- €100 — 20% of €500 in GP and prescription costs = €100
- €500 — an illustrative year of GP and prescription bills