Tax relief can be claimed on health expenses that you have paid for. This covers your own expenses, a family member’s, or indeed any individual’s, provided that you have paid for them.
Note that the four year rule applies when claiming refunds on health expenses.
It should also be noted that relief cannot be claimed on any amounts that you have received already – or are due to to receive – from a public/local authority (e.g. the HSE); insurance policies; or any other source (e.g. compensation payments).
Additionally, there are several health expenses for which relief cannot be claimed:
- Routine dental and eye care.
- Cosmetic surgery. However, if the surgery corrects a health issue, relief might be available. You should contact your Revenue Office for guidance.
- Guide and assistance dog costs (Guide Dog Allowance and Assistance Dog Allowance are separately available).
You can claim relief for non-routine dental treatments, including crowns, inlays, orthodontic treatment, and root canal treatment, among others. Your dentist must complete a Form Med 2, which serves as a receipt for your dental expenses.
Income tax relief on nursing expenses you have paid can be claimed at your highest rate if tax if the nursing home provides 24-hour on-site care.
Relief can be claimed on additional health expenses if the healthcare is for a child under 18 years of age. Relief can be claimed for children over 18 if they are in full-time education.
Healthcare outside of Ireland
It is possible to claim relief on health and dental care received outside of Ireland, provided that the medical practitioner is registered under the laws of the foreign country to practice medicine or dentistry there. In the case of dental care, the dentist must complete the Form Med 2. If you travel abroad for types of healthcare that are not available in Ireland, you’re entitled to claim relief on reasonable accommodation and travel costs for yourself and a person accompanying you (if your condition necessitates their presence).
For more information, visit the Revenue website.
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