Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
Irish PAYE workers can backdate health expenses relief claims for up to four tax years. In 2026, this means you can claim qualifying medical costs paid in 2022, 2023, 2024, and 2025 through Revenue's myAccount system. The process is the same as a current-year claim — you simply select the prior year in the Review your Tax section and enter the qualifying expenses for that year.
Key Facts at a Glance
- ✓You can backdate health expenses claims for up to four tax years.
- ✓In 2026: claim qualifying expenses paid in 2022, 2023, 2024, and 2025.
- ✓Each year is claimed separately through Review your Tax in myAccount.
- ✓You can submit all four year-claims in a single sitting.
- ✓The four-year limit is absolute — expenses from years before 2022 cannot be claimed in 2026.
- ✓Retain receipts for six years from the year of the claim.
Why backdating matters
Most PAYE workers do not claim health expenses relief every year. Many have never claimed at all. The four-year backdating rule means that a first-time claimant in 2026 can recover refunds for four full years of qualifying medical expenses — GP visits, prescription costs, physiotherapy, dental work, consultant fees, and more — for themselves and their entire family. For many people, this accumulated refund is significantly larger than they expected before sitting down to calculate it.
There is no penalty or disadvantage to claiming late. The relief is identical whether you claim in the year the expense was incurred or in a later year within the four-year window. The refund is paid at the same 20% rate (or marginal rate for nursing home fees), and the process is the same.
How the four-year limit is calculated
The four-year backdating window refers to the four tax years prior to the year in which you make the claim. In 2026, the four available prior years are 2022, 2023, 2024, and 2025. From 2027, the window shifts to 2023, 2024, 2025, and 2026 — meaning 2022 expenses will no longer be claimable. The window rolls forward with each passing year, so earlier years are permanently lost if not claimed in time.
The deadline for claiming a given year's expenses is therefore four years from the end of that tax year. For 2022 expenses: they must be claimed by 31 December 2026. For 2023 expenses: by 31 December 2027. And so on.
How to submit a backdated claim through myAccount
- Step 1: Log in to myAccount at revenue.ie using your PPS number and MyGovID.
- Step 2: Go to PAYE Services, then Review your Tax.
- Step 3: You will see a list of available tax years. Select the earliest year you want to claim (e.g. 2022).
- Step 4: Under the Health Expenses section, enter the total qualifying expenses you paid that year for yourself and all family members.
- Step 5: Submit the claim for that year. Revenue calculates the 20% relief and adds it to the refund due for that year.
- Step 6: Return to Review your Tax and repeat for 2023, 2024, and 2025.
Revenue processes each year independently and issues a refund (or adjusts any underpayment) for each year separately. You receive four separate transactions to your bank account — one for each year.
What to do if you have incomplete records
Missing receipts from prior years are the main practical obstacle to backdated claims. Here is what you can do:
- GP practices: Most can provide a statement of consultation dates and charges for the past three to four years on request. Contact your GP's administration office.
- Pharmacies: Most pharmacies can reprint prescription receipts or issue a summary of prescription items dispensed in prior years. Ask at the counter or contact the pharmacy directly.
- Consultants and hospitals: Private consultant practices and private hospitals maintain billing records and can issue duplicate invoices on request.
- Dental practices: For non-routine dental claims, you need a Form Med 2 from your dentist. Dentists can complete a retrospective Med 2 for treatment carried out in prior years — contact your dentist and request this.
You should only claim for amounts you can document. Revenue may request receipts during a compliance check and claims for which you cannot produce receipts may be disallowed.
The tax year that applies to each expense
Health expenses are claimed for the tax year in which you paid the cost — not the year in which the treatment took place. Where payment and treatment are in the same year (which is the normal case), there is no distinction. Where treatment occurred in December of one year but payment was made in January of the following year, the expense is claimed for the year of payment.
Not sure what you’re owed? Get a free review — no fee unless we recover.
Check My Entitlement →Scenarios
Scenario: First-time claimant with four years of family expenses
A couple has never claimed health expenses. In 2026, they compile their records for 2022 through 2025 covering GP visits, prescriptions, consultant fees, and one year of orthodontic treatment (Med 2 obtained). Total qualifying family expenses across four years: €12,400. At 20%: total refund of €2,480 claimed through four separate myAccount submissions in a single evening.
Scenario: Recovering missing GP receipts for prior years
A person wants to claim GP visit costs from 2022 but no longer has the receipts. They contact their GP practice and request a statement of all consultations from 2022 with dates and charges. The practice provides this within a week. The person uses the statement to document their 2022 GP costs and submits the backdated claim, with the GP statement retained as supporting documentation.
Common Mistakes to Avoid
- ✗Leaving 2022 expenses unclaimed — they expire at the end of 2026 and will be lost permanently.
- ✗Claiming for only one or two years when all four are available.
- ✗Forgetting to compile family members' expenses when assembling the backdated claim — the whole household's qualifying costs should be included for each year.
- ✗Not contacting healthcare providers to recover missing receipts before concluding that a year cannot be claimed.
When This Relief Does Not Apply
Key Takeaways
- ➤The four-year backdating rule means most unclaimed PAYE workers have substantial refunds waiting — compiled from GP visits, prescriptions, dental, and physio for the whole family.
- ➤2022 expenses expire at end of 2026 — if you have qualifying 2022 costs, claim now before the window closes.
- ➤Contact your GP, pharmacy, and dentist to recover missing receipts for prior years — most providers can issue duplicates or summaries.
Frequently Asked Questions
How far back can I claim medical expenses in Ireland?
You can backdate health expenses claims for up to four tax years. In 2026, you can claim qualifying expenses paid in 2022, 2023, 2024, and 2025.
Is there a deadline for backdated medical expense claims?
Yes. The four-year limit means that 2022 expenses must be claimed by 31 December 2026. After that date, 2022 drops out of the available window and can no longer be claimed.
How do I submit a backdated claim through myAccount?
Log in to myAccount → PAYE Services → Review your Tax. Select the relevant prior year and enter your qualifying health expenses total for that year. Repeat for each year separately.
Can I submit all four years in one sitting?
Yes. You can open and submit each year's Review your Tax in a single myAccount session. Revenue processes each year independently and issues separate refunds.
What if I don't have receipts for all years?
Contact your GP practice, pharmacy, and other healthcare providers to request duplicate receipts or statements. For dental, ask your dentist for a retrospective Med 2. Only claim what you can document.
Does the four-year rule apply to nursing home fee claims?
Yes. Nursing home fees are subject to the same four-year backdating rule. The marginal rate relief applies to the qualifying amount for each year within the window.