Taxation & Medical Expenses

If you pay dental expenses that are not covered by the State or by private health insurance, you may be able to claim tax relief of 20% on some of those expenses.  You can claim tax relief on medical expenses you pay for yourself and on behalf of any other person.

You cannot get tax relief for routine dental care which includes extractions, scaling and filling of teeth and provision and repairing of artificial teeth and dentures.

The following treatments do qualify for tax relief:

• Crowns
• Veneers/Rembrandt Type Etched Fillings
• Tip Replacing
• Gold Posts
• Gold Inlays
• Root Canal Treatments
• Periodontal Treatment
• Orthodontic Treatment
• Surgical Extraction of Impacted Wisdom Teeth (in a hospital)
• Bridgework

We will advise you if any of your treatment qualifies for tax relief.

To claim this relief, we will give you a Med 2 form which is a receipt to prove your dental expenses.

You may claim tax relief by:

• Claiming online via Revenue’s PAYE Anytime Service
• Completing Form MED 1- Health Expenses Claim for Tax Relief and submitting to your local Revenue office
• If you use a Form 11 to make a tax return and claim relief and credits, by entering the amount of the health expenses claim at Panel I on the Form 11.

For further information on claiming medical/dental expenses relief see A Guide to Claiming Health/Medical Expenses Relief