Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
Periodontal treatment is listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 as qualifying non-routine dental treatment. This includes root planing, gum flap surgery, and implants following periodontal disease treatment. Dental implants outside the context of periodontal disease treatment are not explicitly listed as qualifying in Appendix 2.
Key Facts at a Glance
- ✓Periodontal treatment (root planing, gum surgery) qualifies at 20% — Appendix 2 listed.
- ✓Implants placed following periodontal disease treatment qualify, including bone grafting.
- ✓Standard dental implants not connected to periodontal disease treatment are not explicitly in Appendix 2.
- ✓Med 2 form required for all periodontal treatment claims.
- ✓Backdate up to four years.
Periodontal treatment: what qualifies
Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 lists periodontal treatment as qualifying non-routine dental treatment. The specific qualifying items are:
- Root planing — deep cleaning and smoothing of root surfaces to remove plaque and calculus below the gum line. This is the primary non-surgical periodontal treatment.
- Curettage and debridement — parts of the root planing procedure listed explicitly.
- Gum flap surgery — a surgical procedure where gum tissue is reflected to allow access for thorough cleaning and root treatment. This qualifies as a specifically listed periodontal treatment.
- Chrome cobalt splints — used in periodontal treatment to stabilise mobile teeth.
- Implants following periodontal disease treatment — where implants are placed following periodontal disease treatment, the implant and associated bone grafting and bone augmentation are qualifying.
Dental implants: when they qualify and when they do not
The Appendix 2 listing for implants is specifically "implants following periodontal disease treatment" — meaning implants placed to replace teeth lost due to periodontal disease, as part of the overall periodontal treatment plan. Where this is the basis for the implant, it qualifies.
Standard dental implants to replace teeth lost through other causes (decay, trauma, congenital absence) are not explicitly listed in Appendix 2. Revenue guidance does not extend the implant qualification beyond the periodontal disease context. Accordingly, we do not include standard implants in relief claims unless there is a clear periodontal disease connection confirmed by the dentist on the Med 2.
Temporary implants in orthodontic treatment
Appendix 2 also lists temporary implants used as part of orthodontic treatment — such as temporary anchorage devices (TADs) — as qualifying. These are distinct from permanent dental implants and qualify as part of the overall orthodontic treatment plan.
How to claim
Your dentist or periodontist completes Form Med 2 identifying the qualifying periodontal treatments and the amounts charged. You retain the Med 2 and invoices. For year-end claims, enter the qualifying amount in myAccount under Health Expenses and retain the Med 2 for six years.
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Check My Entitlement →Scenarios
Scenario: Root planing and gum flap surgery for gum disease
A person undergoes root planing over four quadrants (€1,200) and gum flap surgery (€800), both qualifying periodontal treatments. The periodontist completes a Med 2 covering both procedures (€2,000 total). At 20% relief: €400 refunded.
Common Mistakes to Avoid
- ✗Attempting to claim standard dental implants not connected to periodontal disease — these may not qualify under Appendix 2.
- ✗Not including bone grafting costs when implants following periodontal disease treatment are placed — bone augmentation is explicitly qualifying alongside the implant.
- ✗Treating a scale and polish (routine, excluded) as qualifying periodontal treatment — root planing and gum surgery are different and more intensive procedures.
When This Relief Does Not Apply
Key Takeaways
- ➤Periodontal treatment (root planing, gum surgery) is in Appendix 2 and qualifies for 20% relief with a Med 2.
- ➤Implants following periodontal disease treatment qualify — standard implants do not have explicit Appendix 2 listing.
- ➤Ask your periodontist to complete a detailed Med 2 covering all qualifying periodontal procedures.
Frequently Asked Questions
Does periodontal treatment qualify for tax relief?
Yes. Root planing, curettage, gum flap surgery, and other periodontal treatments are in Appendix 2 and qualify for 20% relief with a Med 2.
Do dental implants qualify for tax relief in Ireland?
Implants placed following periodontal disease treatment qualify under Appendix 2. Standard dental implants to replace teeth lost through other causes are not explicitly listed as qualifying.
Does bone grafting for dental implants qualify?
Yes, where the bone grafting accompanies implants following periodontal disease treatment — Appendix 2 explicitly includes bone grafting and bone augmentation alongside such implants.
What is root planing?
Root planing is a deep cleaning procedure targeting the surfaces of tooth roots below the gum line to remove plaque and calculus contributing to gum disease. It is listed as qualifying in Appendix 2.
Do I need a Med 2 for periodontal treatment?
Yes. Form Med 2 from your dentist or periodontist is required for all non-routine dental claims including periodontal treatment.
Can I claim for periodontal treatment from prior years?
Yes. Backdate up to four years. Ask your periodontist for a retrospective Med 2 if you did not obtain one at the time of treatment.