/ Medical Expenses Relief
may claim tax relief on certain unreimbursed medical expenses
incurred by you for yourself and/or your qualifying dependants.
You cannot claim relief for any expenditure, which has been
or will be reimbursed, for example by Quinn-healthcare,
the VHI, VIVAS Health, the Health Service Executive or where
a compensation payment is made or will be made.
If you claim relief for the one person, the first €125
of expenses incurred in the year of claim is disallowed.
If you claim relief for more than one person (i.e. spouse,
dependents), the first €250 of expenses incurred in
the year of claim is disallowed.
can I claim Medical Expenses for?
can claim Medical Expenses incurred by you:
On your own behalf
behalf of a dependant. (A dependant is any relative of
yours or any other person who at any time during the year
of claim is aged 65 years or over or who is permanently
incapacitated by reason of mental or physical infirmity.)
behalf of a relative. A relative is defined as:
wife, ancestor, lineal descendant, brother or sister
or father of your spouse
or sister of your spouse
of your son or daughter
child, Any other child, who in the year of the claim,
is in your custody and maintained at your expense and
under 18 years of age, or if over 18 years of age, is
receiving full-time education.
Do I Claim?
relief can be claimed after 31st of December of the year of
claim. Alternatively you can complete a Form Med 1 at the
end of the tax year and send it to your Regional Revenue office.
You should also send in evidence of payment of tax for that
year (Form P60 in the case of a PAYE employee - both Forms
P60 in the case of both spouses working and taxed under Joint
is no need to submit receipts with your claim, but only expenditure
for which you hold receipts can be claimed. If you are claiming
dental expenses a completed Form Med 2 should be obtained
from you dental practitioner. These receipts and Form Med
2 must be retained for a period of 6 years as you may be asked
to produce them if your claim is chosen for detailed examination.
which Qualifies for Relief
of doctors and consultants fees Items/treatments prescribed
by a doctor/consultant (see below)
prescribed by a doctor/consultant (see below)
or treatment in a hospital or an approved nursing home
of speech and language therapy carried out by a Speech
and Language Therapist for a qualifying child
of educational psychological assessments carried out by
an educational psychologist for a qualifying child (allowable
from 6 April 2001)
items of expenditure in respect of a child suffering from
a serious life threatening illness
patients' expenses (up to a maximum amount depending on
whether the patient uses Hospital Dialysis, Home Dialysis
Dental Treatment - see below
following, where prescribed by a doctor, qualify for medical
or similar treatment
lift (no relief is due for alteration to the building
to facilitate a lift)
machine for a diabetic
a qualified nurse in the case of a serious illness
or similar treatment
of a computer where it is necessary to alleviate communication
problems of a severely handicapped person
of gluten-free food for coeliacs. As this condition is
generally ongoing, a letter (instead of prescriptions)
from a doctor stating that the individual is a coeliac
sufferer is acceptable. Receipts from supermarkets in
addition to receipts from chemists are acceptable.
qualifying health care is only available outside Ireland,
reasonable travelling and accommodation expenses can also
be claimed. In such cases the expenses of one person accompanying
the patient may also be allowed where the condition of the
patient requires it.
Treatments Which Qualify For Relief
Type Etched Fillings
- Root Canal Treatment
Extraction of Impacted Wisdom Teeth
Treatments do not qualify for relief?
Dental Care - Tax relief is not available for the
cost of scaling, extraction and filling of teeth and the
provision and repair of artificial teeth and dentures.
Ophthalmic Care - Tax relief is not available for
the cost of sight testing, provision and maintenance of
spectacles and contact lenses.