Medical Expenses Tax Relief in Ireland: What You Can Actually Claim Back
Most people in Ireland pay for at least some healthcare out of pocket every year — GP visits, prescriptions, a consultant appointment, maybe a dentist bill — and most of them never claim the tax relief they're entitled to on it. This is one of the easiest reliefs to claim precisely because almost everyone qualifies for at least something.
The basic rule: 20% back on most medical expenses
Revenue lets you claim relief at 20% on qualifying medical expenses that aren't covered or reimbursed by health insurance, the HSE, or any other scheme. There's no minimum threshold for most expenses and no cap on the amount for general medical expenses.
What counts as a qualifying expense
GP and consultant fees, prescribed medicines, physiotherapy (when referred by a doctor), diagnostic tests and scans, maternity care, IVF and other assisted reproduction treatment, and non-routine dental work — crowns, root canals, braces. Routine dental care and cosmetic procedures generally don't qualify.
A concrete example
Say over the year you spent €180 on GP visits, €340 on prescribed medication, and €650 on physiotherapy referred by your doctor — a total of €1,170. At 20%, that's €234 back.
Dental relief works slightly differently
Non-routine dental treatment is claimed on a separate form (Med 2), which your dentist typically provides after treatment. Keep this form — Revenue can request it even years after you've claimed.
You can claim for family members too
Medical expenses relief isn't limited to costs for yourself — you can claim for a spouse, your children, and in some circumstances other dependents you've paid medical costs for.
How to actually claim it
For PAYE employees, this goes through Revenue's myAccount under "Health Expenses" for the relevant tax year. Self-assessed taxpayers claim it directly on the Form 11.