Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
Dental crowns and root canal treatment (endodontics) are both listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. Both qualify for 20% income tax relief under section 469 TCA 1997, provided a Form Med 2 is obtained from your dentist.
Key Facts at a Glance
- ✓Crowns and root canal (endodontics) are both in Appendix 2 — both qualify at 20%.
- ✓Form Med 2 from your dentist is required for both.
- ✓Often carried out together — claim the combined cost on one Med 2.
- ✓Temporary crowns and core build-ups also qualify as part of crown preparation.
- ✓Backdate up to four years.
Do dental crowns qualify for tax relief
Yes. Dental crowns are explicitly listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. The qualifying description covers: a crown (a restoration fabricated outside the mouth and permanently cemented to existing tooth tissue), veneer/etched fillings (a type of crown applied to the visible surface of a tooth), temporary conditioning crowns, and core preparations for crowns.
Both porcelain, porcelain-fused-to-metal, gold, and other crown types qualify. The material does not affect qualifying status — it is the procedure type (a crown, as a non-routine restoration fabricated outside the mouth) that qualifies.
Does root canal treatment qualify for tax relief
Yes. Root canal treatment — clinically referred to as endodontic treatment — is listed in Appendix 2 as "Endodontics: the filling of the root canal." This is the treatment of the nerve canal of the tooth, which is fundamentally different from a routine filling. The distinction is important: filling of teeth (a routine dental filling of a cavity) is explicitly excluded from relief, while endodontic treatment (root canal) is explicitly qualifying.
The Appendix 2 description specifically notes: "This is the filling of the nerve canal of the tooth, not the filling of teeth, and it is a non-routine treatment." This distinction ensures there is no ambiguity — a root canal is qualifying regardless of cost or complexity.
Crown and root canal on the same tooth
Dental treatment often involves root canal followed by crown placement on the same tooth. Both elements are qualifying non-routine treatments. Your dentist will complete a single Med 2 covering both procedures, and you include the combined cost in your health expenses claim. The full invoiced amount for root canal plus crown together qualifies for 20% relief.
Post and core build-ups
Where a tooth requires a post inserted in the nerve canal (typically after root canal) to support a crown, the post and core build-up also qualifies as a separate item in Appendix 2. These are typically included as part of the overall crown treatment invoice and should be on the Med 2 covering the crown procedure.
How to claim
- Ask your dentist to complete Form Med 2 for all qualifying crown and root canal treatment.
- Log in to myAccount → PAYE Services → Review your Tax → select the relevant year.
- Enter the qualifying amount under Health Expenses.
- Retain the Med 2 and invoices for six years.
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Check My Entitlement →Scenarios
Scenario: Root canal and crown on the same molar
A molar requires root canal treatment (€850) and a porcelain crown (€1,350) in the same treatment episode, totalling €2,200. The dentist completes one Med 2 covering both items. At 20% relief: €440 refunded through myAccount.
Common Mistakes to Avoid
- ✗Confusing routine fillings with root canal — fillings are excluded but root canal (endodontics) qualifies.
- ✗Not getting the Med 2 when the crown or root canal work is done.
- ✗Missing post and core build-up costs from the claim — these qualify as part of the crown preparation.
When This Relief Does Not Apply
Key Takeaways
- ➤Root canal (endodontics) and dental crowns both qualify for 20% relief — they are explicitly in Revenue's Appendix 2.
- ➤Request a Form Med 2 from your dentist at the time of treatment — retrospective Med 2s can be obtained for the last four years.
- ➤Crown and root canal on the same tooth are claimed together on one Med 2.
Frequently Asked Questions
Do dental crowns qualify for tax relief in Ireland?
Yes. Crowns are in Appendix 2 of Revenue's Part 15-01-12 and qualify for 20% income tax relief. Form Med 2 from your dentist is required.
Does root canal treatment qualify for tax relief?
Yes. Root canal treatment (endodontics) is explicitly listed in Appendix 2 as qualifying non-routine dental treatment. It is the filling of the nerve canal, not a standard filling, and qualifies at 20%.
Can I claim both root canal and crown on the same tooth?
Yes. Both are qualifying non-routine treatments. Your dentist completes one Med 2 covering the combined treatment and cost.
What about temporary crowns?
Yes. Temporary conditioning crowns are listed as qualifying in Appendix 2.
I had a crown last year and did not get a Med 2 — can I still claim?
Yes. Contact your dental practice and ask them to complete a retrospective Med 2. Most practices can provide one for treatment within the last four years.
How much will I get back for a crown?
At 20% relief: a €1,400 crown returns €280. A €2,200 root canal plus crown returns €440. The exact refund is 20% of the qualifying amount after any insurance reimbursement.