Tax Relief on Medical Expenses
Written in plain language for general understanding. This is educational content, not legal advice. Based on Irish Acts of the Oireachtas, statutory instruments, and official guidance.
Irish National Law
What is this right?
You can claim tax relief at the standard rate (20%) on certain medical expenses that are not covered by the State or by private health insurance:
- Doctor and consultant fees
- Prescribed drugs and medicines (over the monthly Drug Payment Scheme threshold of €80 per family)
- Hospital charges not covered by insurance
- Physiotherapy, speech therapy, and other therapies prescribed by a doctor
- Dental expenses (non-routine treatments such as crowns, bridges, and orthodontics)
- Nursing home fees (at the higher rate of 40% in some cases)
- IVF and fertility treatment
Relief is at 20% of the qualifying expenses. So if you spent €1,000 on qualifying medical expenses, you get €200 back.
When does it apply?
- You incurred medical expenses for yourself, a spouse/civil partner, a child, or another dependent relative.
- The expenses were not reimbursed by insurance or the State.
- You can claim for the current year and back 4 years.
- Routine dental treatment (check-ups, fillings, extractions) and routine optical treatment are not covered.
What should you do?
- Claim through myAccount on revenue.ie — most claims can be processed online and refunds issued within days.
- Keep all receipts — Revenue may ask to see them. You must retain receipts for 6 years.
- For nursing home fees, you may be able to claim at the higher rate (40%) — check Revenue's guidance.
- If you pay for private health insurance, the relief is given at source (applied by the insurer) — you don't need to claim separately.
What should you NOT do?
- Don't claim for expenses that were reimbursed — you can only claim the portion you paid out of pocket.
- Don't forget to claim — many people miss out on hundreds of euros because they don't submit their medical expenses.
- Don't throw away receipts — keep them for 6 years in case of an audit.
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