Tax Relief on Medical Expenses image

HSE Schemes: Tax Relief on Medical Expenses

You can claim tax relief on medical expenses you pay for yourself and on behalf of any other person. You can claim relief only if you cannot recover the expenses from any other source. You cannot claim tax relief for sums already received or due to be received from:

  • A public or local authority, for example, the HSE (Health Service Authority)
  • An insurance policy
  • Any other source, for example, compensation

Who can I claim Medical Expenses for?

You could claim medical expenses incurred for:

  • Yourself or your spouse
  • Your own child (or any other child of whom you have custody and you maintain at your own expense) under 18 years of age, or if over 18 years is receiving full-time education
  • A child for whom you are granted Incapacitated Child Tax Credit.

You could also claim for any other person who is:

  • A relative of yours or your spouse who is incapacitated by old age or infirmity from maintaining himself or herself
  • Your widowed mother or father (or that of your spouse) whether or not they are incapacitated
  • Your son or daughter who resides with you and on whose services you must depend due to old age and infirmity
  • The definition of 'relative' in the context of health expenses is very wide.
  • It includes a spouse, parent, child, brother, sister, brother and sister-in-law and parents-in-law.
  • The definition also includes any other child (of whom the claimant has custody).

How Do I Claim?

  • You do not need to do anything about tax relief for health insurance or long-term care insurance because the credits are granted automatically at source (TRS).
  • You must apply separately for medical expenses relief.
  • You can claim tax relief online using Revenue's PAYE Anytime service.
  • You can use Medical form MED1 (pdf) to claim tax relief on all general medical expenses (including dental expenses).
  • You can only claim for medical expenses if you have receipts to prove your claim.
  • Do not send your medical receipts (this includes MED 2) with your MED 1 form.
  • However, you must keep your medical receipts for six years because Revenue may investigate your claim.
  • A medical form MED2 (pdf) is a receipt to prove your dental expenses.
  • Your dentist will normally have a supply of MED 2 forms and should complete it for you.
  • Relief is given by way of repayment at the end of the year.
  • Since 1 January 2005, the time limit on claims for repayment of tax is four years.
  • Additional information is available on the Revenue information leaflet IT 6 or from PAYE Lo-call service.
  • You can also claim tax relief online.

Expenditure which Qualifies for Relief:

  • Costs of doctors and consultants fees
  • Items or treatments prescribed by a doctor or consultant
  • Maintenance or treatment in a hospital or a nursing home
  • Costs of speech and language therapy carried out by a speech and language therapist for a qualifying child
  • Transport by ambulance
  • Costs of educational psychological assessments carried out by an educational psychologist for a qualifying child
  • Certain items of expenditure in respect of a child suffering from a serious life threatening illness
  • Kidney patients' expenses (up to a maximum amount depending on whether the patient uses hospital dialysis, home dialysis or CAPD)
  • Specialised dental treatment
  • Routine maternity care
  • In-vitro fertilisation

The following, where prescribed by a doctor, also qualify for medical expenses relief:

  • Drugs and medicines
  • Diagnostic procedures
  • Orthoptic or similar treatment
  • Hearing aids
  • Orthopaedic bed or chair
  • Wheelchair or wheelchair lift (no relief is due for alteration to the building to facilitate a lift)
  • Glucometer machine for a diabetic
  • Engaging a qualified nurse in the case of a serious illness
  • Physiotherapy, chiropody/podiatry services or similar treatment
  • Cost of a computer where there is medical evidence that it is necessary to help a person with a severe disability to communicate
  • Cost 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.
  • You cannot claim relief for cosmetic surgery costs, unless you need the surgery as a result of a congenital abnormality, personal injury or disease.

Dental Treatments Which Qualify For Relief:

  • Crowns
  • Veneers/Rembrant type etched fillings
  • Tip replacing
  • Gold posts
  • Gold inlays
  • Endodontics (root canal treatment)
  • Periodontal treatment
  • Orthodontic treatment
  • Surgical extraction of impacted wisdom teeth: this qualifies for tax relief when it is undertaken in hospital.
  • Bridgework

What Dental Treatments do not qualify for relief?

You cannot get tax relief for routine ophthalmic and dental care. Routine ophthalmic treatment covers sight testing, provision and maintenance of glasses and contact lenses. You can get tax relief for orthoptic or similar treatment where prescribed by a doctor. Routine dental treatment covers extractions, scaling and filling of teeth and provision and repairing of artificial teeth and dentures.