Here you will find information relating to:

• Medical Expenses
• Dental Expenses

Medical Expenses

Are you fed up with the expensive medical bills for you and your family?

Do you know that individuals all around Ireland overlook the tax relief available to them on medical and dental expenses?

You are entitled to tax back on expenses incurred not just by you and your immediate family, but also by some relatives, including parents, grandparents and siblings, where these medical expenses are met by you.

Remember not only can you claim tax back on Irish medical expenses for the above individuals but also if you pay for medical expenses anywhere in the EU.

The main health expenses that qualify for tax relief are as follows:

• Doctors bills
• Prescribed medicines
• Treatment at a hospital or nursing home
• Diagnostic procedures such as x-rays
• Transportation by ambulance
• Maternity care
• Speech and language therapy for a dependent child
• Treatment of eye problems
• Corrective laser eye surgery

Example – TAX YEAR 2007 and 2008

The tax relief stands at 41% for higher rate taxpayers or 20% for standard rate taxpayers.

In 2007 or 2008, you pay in total €1,000 of qualifying Medical Expenses for you and your family.

The full amount of your medical expenses can be claimed. 

If this is 41%, then you will be able to get a tax refund of €410 (€1,000 x 41%).
If this is 20%, then you will be able to get a tax refund of €200 (€1,000 x 20%).

Example – TAX YEAR 2009 and 2010

In 2009, you pay in total €1,000 of qualifying Medical Expenses for you and your family.

The full amount of your medical expenses can be claimed. However, the tax relief is capped at 20%, regardless of whether you pay at the higher or standard rate of tax.

As a result, you will be able to get a tax refund of €200 (€1,000 x 20%).

Bear in mind that if you have already received, or are entitled to, a reimbursement of health expenses from your health care provider (for example from VHI/Quinn Healthcare/Hibernian Aviva), from a health board or anywhere else, then you are not entitled to a tax refund on these expenses.

However, if they don’t cover the full amount, then Irishtaxback.ie will gladly apply for tax relief on the balance.

Example – TAX YEAR 2007 A hospital stay in 2007 cost €1,500 where your health care provider paid €1,200 only. The balance of the cost €300 can be claimed in the same way as above. If this is 41%, then you will be able to get a tax refund of €123 (€300 x 41%). If this is 20%, then you will be able to get a tax refund of €60 (€300 x 20%).

Back to Top>>

Dental Expenses

Did I say you are entitled to tax back on Dental expenses? Yes I did!

Routine dental treatments such as extractions, fillings and scaling of teeth do not qualify for relief. However, the good news is that the more expensive procedures such as crowns, veneers, bridgework, root canal treatment, and treatment of dental irregularities are allowable.

An individual claiming relief for non-routine dental treatment must hold a Med 2 form (Dental) which is signed and certified by the dental practitioner.

Example – TAX YEAR 2008 The tax relief stands at 41% for higher rate taxpayers or 20% for standard rate taxpayers. Dental treatment costs €5,000. Your dental practitioner will provide you with a completed and signed Med 2 Form.  If this is 41%, then you will be able to get a tax refund of €2,050 (€5,000 x 41%). If this is 20%, then you will be able to get a tax refund of €1,000 (€5,000 x 20%).

You can see from the above examples that the type and the amount of tax relief allowed has changed frequently in the last few years. However, the good news is you are still entitled to tax back on most medical, dental and surgical expenses.  We have included the main details above, but be advised that small variations from year to year may significantly impact your situation.

Back to Top>>

Back to PAYE page