What Medical Expenses Qualify for Tax Relief?

Routine Healthcare (20% Relief)

• GP visits: Doctor consultations and fees
• Dental care: Routine checkups, fillings, extractions, orthodontics
• Prescription medicines: Prescribed by doctor
• Hospital stays: Public or private hospital charges
• Diagnostic tests: X-rays, scans, blood tests
• Physiotherapy: When prescribed by doctor
• Counseling/therapy: Psychologist or counselor (qualified)
• Maternity care: Pregnancy-related medical costs
• Optical: Glasses, contact lenses, laser eye surgery
• Hearing aids: Prescribed aids and batteries
• Medical aids: Wheelchairs, crutches, medical equipment

Nursing Home Care (40% Relief)

Enhanced 40% relief for approved nursing home fees covering medical/nursing care portion (not accommodation).

Non-Qualifying Expenses

• Over-the-counter medicines (not prescribed)
• Cosmetic procedures (unless medically necessary)
• Vitamins and supplements (unless prescribed)
• Travel costs to appointments
• Health insurance premiums (separate relief available)

How Much Relief Can You Claim?

Relief calculation: 20% of qualifying expenses after €125 excess per person per year

Example Calculations

Who Can Claim?

You can claim relief on medical expenses paid for:

• Yourself: Your own medical costs
• Your spouse/civil partner: Regardless of their income
• Your dependent children: Under 18, or any age if in full-time education
• Other dependents: Parents or relatives you financially support

Important: Must Have Paid Personally

Can only claim relief on portion you paid out-of-pocket. If health insurance or employer reimbursed costs, no relief on that portion.

How to Claim Medical Expenses Relief

Step 1: Gather All Receipts

Collect receipts for full calendar year:

• GP receipts showing patient name, date, amount
• Dentist invoices
• Pharmacy receipts for prescribed medicines
• Hospital bills
• Physiotherapy invoices
• Optical receipts

Important: Revenue requires original receipts or official invoices - credit card statements insufficient.

Step 2: Calculate Total Expenses

Add all qualifying medical expenses for year, separate by person:

• Your expenses: €X
• Spouse expenses: €Y
• Child 1 expenses: €Z
• Total: €X + €Y + €Z

Step 3: File Claim via MyTaxRebate.ie

Timeline: Can claim from January following year expenses incurred (e.g., 2024 expenses claimable from January 2025).

Steps through MyTaxRebate.ie:

1. Log into MyTaxRebate.ie at revenue.ie
2. Navigate to 'Review Your Tax' section
3. Select year claiming for
4. Choose 'Request Statement of Liability'
5. Find 'Health Expenses' section
6. Enter total expenses (system calculates €125 excess automatically)
7. Upload supporting receipts
8. Submit claim

Step 4: Revenue Processing

Revenue reviews claim (2-6 weeks). If approved:

• Refund calculated at 20% (or 40% for nursing home)
• Payment via bank transfer to your account
• Timeline: 4-8 weeks from submission to payment

Backdating Medical Expenses Claims

Can claim medical expenses relief for previous 4 years if not already claimed:

Example: €2,000 annual medical costs, never claimed 2021-2024

• 2021: €375 relief
• 2022: €375 relief
• 2023: €375 relief
• 2024: €375 relief
• Total backdated refund: €1,500

How to backdate: File Form 12 for each year via MyTaxRebate.ie, attach receipts for all years (if still available).

Special Situations

Health Insurance Tax Relief

Separate from medical expenses relief. Health insurance premiums qualify for separate relief:

• Under 18: No relief
• Age 18-39: 20% relief
• Age 40-59: 20% relief
• Age 60+: 20% relief

Key difference: Health insurance relief applied at source (insurer reduces premium). Medical expenses relief claimed separately via tax return.

Pregnancy and Maternity Costs

All pregnancy-related medical costs qualify:

• Prenatal visits and scans
• Hospital delivery charges
• Obstetrician fees
• Postnatal care

Typical maternity claim: €2,000-€5,000 expenses = €375-€975 refund

Dental Orthodontics

Braces and orthodontic treatment qualify for relief:

• Initial consultation
• Braces/retainers
• Monthly adjustments
• Removal

Typical orthodontic claim: €3,000-€6,000 total = €575-€1,175 refund over treatment period

Long-Term Medical Conditions

Chronic conditions often generate significant annual expenses:

• Diabetes: Insulin, test strips, monitor, specialist visits = €500-€1,500/year = €75-€275 relief
• Asthma: Inhalers, nebulizers, specialist = €300-€800/year = €35-€135 relief
• Mental health: Counseling €60-€120/session × 20 sessions = €1,200-€2,400 = €215-€455 relief

Common Mistakes to Avoid

• Not claiming small amounts: No minimum - even €200 total gives €15 refund
• Throwing away receipts: Keep all receipts for 6 years
• Forgetting to claim annually: Must file each year - not automatic
• Including reimbursed costs: Only claim out-of-pocket amounts
• Not claiming for dependents: Can claim for spouse and children too
• Mixing up with health insurance relief: These are separate reliefs

maximising Medical Expenses Relief

1. Keep meticulous records: File all medical receipts in one place throughout year
2. Claim every year: Even small amounts add up over 4 years if backdating
3. Include all family members: Aggregate expenses for bigger refund
4. Don't forget less obvious items: Glasses, hearing aid batteries, prescribed vitamins all qualify
5. Time major procedures: If possible, schedule expensive treatments before year-end to claim sooner
6. Check nursing home breakdown: Ensure maximum portion allocated to medical care (40% relief) vs accommodation (no relief)

Key Points

• 20% relief on qualifying medical expenses after €125 excess per person
• 40% relief for nursing home medical care portion
• No upper limit on claimable amount
• Claim for yourself, spouse, and dependents
• Wide range qualifies: GP, dentist, hospital, prescriptions, physio, optical, aids
• Must have receipts: Original invoices required for Revenue
• Claim annually from January following year via MyTaxRebate.ie
• Can backdate 4 years if missed previous years
• Typical family refund €400-€800 annually