How to claim tax relief on health expenses

Who this is for

• Anyone who paid tax in Ireland in the year they paid for qualifying care, for themselves, a family member or any other person.
• PAYE workers using myAccount, and self-assessed taxpayers using ROS.
• People paying nursing home fees privately or through their own Fair Deal contribution.

Before you start

• Receipts for everything you claim. You only claim for expenses you have receipts for, and you keep them for six years in case Revenue asks; you do not send them in.^[3]
• A note of anything refunded by health insurance, the HSE or another source. You can only claim the part you actually paid.^[1][3]
• For non-routine dental work, a Form Med 2 completed by your dentist. It is a receipt you keep, not a claim form.^[4]
• A myAccount or ROS login. Tax relief is given as a refund, so you must have paid tax in that year.^[3]

Step by step

1. 1

   Check that the expense qualifies

   Doctors’ and consultants’ fees, maternity care, hospital and clinic treatment, ambulance transport, IVF, and prescribed drugs and medicines qualify. Physiotherapy, podiatry, orthoptic treatment and medical appliances qualify when a practitioner prescribed, referred or advised them. The practitioner must be registered, which you can check with the Medical Council or Dental Council.^[2] Speech and language therapy and educational psychology assessments are listed only for a child.^[2][6]
2. 2

   Leave out routine dental and eye care

   Routine dental care (fillings, scaling, extractions, dentures) and routine eye care (sight tests, glasses, contact lenses) do not qualify, nor does cosmetic surgery.^[2][4] Non-routine dental work such as crowns, root canal treatment, implants and periodontal treatment does qualify, with a Med 2 from the dentist.^[4]
3. 3

   Claim online

   PAYE, current year: sign in to myAccount, open “Manage your tax for the current year”, add a new credit, choose Health and then Health expenses. Previous four years: “Review your tax for the previous 4 years”, request a Statement of Liability, complete the Income Tax Return and add Health expenses. Self-assessed: complete the health expenses section of your Form 11 in ROS.^[3] Each year is claimed separately; there is no combined claim.^[3]
4. 4

   Or claim on paper if you cannot use myAccount

   Revenue asks you to contact your Revenue office. Citizens Information describes the paper Form 12 or the simplified Form 12S, available by phone on (01) 738 3675 or from custform@revenue.ie.^[3][6] The Med 1 form no longer exists.^[3]

Documents to have ready

Nursing home fees are treated differently

Fees for a nursing home that provides 24-hour on-site nursing care are deducted from your total income, so the relief is at your highest rate, which can be 40% rather than 20%.^[1][5] Under Fair Deal you can only claim on the amount you pay yourself, not the part the HSE pays.^[5] When a Nursing Home Loan is repaid, the repayment can be claimed as a health expense by you or by the executor of the estate, provided there is an income tax liability.^[5] Nursing home fees can be claimed in real time during the year.^[5]

Which year to claim in

If you receive care in one year and pay in the next, you may claim in either year. Revenue’s example: €1,000 of treatment in December 2025, €700 paid in 2025 and €300 in 2026, can be claimed as €1,000 for 2025 or split €700 and €300.^[3] Where two people share a bill, each claims the part they paid.^[3]

Most people claiming online get any refund due within five working days.^[3]

Care abroad

Treatment abroad qualifies if the practitioner is registered under that country’s law. For care not available in Ireland you can also claim reasonable travel and accommodation, including for a companion if your condition requires one.^[2] Dental work abroad still needs a Med 2.^[4]

What happens next

Revenue may select a claim for checking and ask to see receipts and Med 2 forms; storing receipts in the Receipts Tracker in myAccount is the easiest way to keep them. With the tracker, PAYE workers can also claim in real time and see the credit in their next pay.^[3][6]

If something goes wrong

Contact your own Revenue office through myAccount or ROS if you cannot claim online, if a refund has not arrived, or if you are unsure whether a treatment qualifies. Revenue’s health expenses pages are the sources for every rule above.^[3]

Common questions

Can I claim for my parent’s or child’s expenses?

Yes. Relief is available for health expenses of any person, as long as you paid them.

Are health insurance premiums claimed here?

No. Relief on premiums is given at source in the amount you pay, up to €1,000 per adult and €500 per child, so there is nothing to claim.

Does a pharmacist consultation under the Common Conditions Service qualify?

Yes. Revenue lists the consultation and any medicines prescribed under it as qualifying.