Diagnostic Procedures Tax Relief Ireland 2025: Scans, MRIs & Tests

Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.

Diagnostic procedures — including blood tests, MRI scans, CT scans, X-rays, ultrasounds, endoscopies, and colonoscopies — qualify for 20% income tax relief in Ireland when carried out on the advice of a GP or consultant. Section 3.1 of Revenue's Tax and Duty Manual Part 15-01-12 confirms that diagnostic procedures are qualifying health expenses under s.469 TCA 1997 where ordered by a registered medical practitioner.

Key Facts at a Glance

• ✓All diagnostic procedures ordered by a GP or consultant qualify at 20%.
• ✓Includes: MRI, CT scan, X-ray, ultrasound, blood tests, endoscopy, colonoscopy, biopsy.
• ✓The procedure must be ordered on the advice of a registered medical practitioner.
• ✓Self-ordered screening packages (not ordered by a GP) may not qualify.
• ✓Private radiology and pathology invoices are separate from consultant fees — both qualify.
• ✓Backdate up to four years.

What diagnostic procedures qualify for tax relief

Section 3.1 of Revenue's Tax and Duty Manual Part 15-01-12 specifically provides for diagnostic procedures as qualifying health expenses under s.469 TCA 1997. A diagnostic procedure qualifies where it is carried out on the advice of a practitioner — that is, a registered medical doctor. The following procedures routinely qualify:

• MRI (Magnetic Resonance Imaging) — full body or regional MRI scans ordered by a GP, neurologist, orthopaedic surgeon, or other specialist.
• CT (Computed Tomography) scans — CT scans of any body part ordered by a registered practitioner.
• X-rays — diagnostic X-rays ordered by a GP or consultant for musculoskeletal, chest, or other conditions.
• Ultrasound — including abdominal, pelvic, cardiac (echocardiogram), and other ultrasound diagnostics.
• Blood tests and pathology — laboratory blood panels ordered by a GP or consultant, including comprehensive blood counts, biochemistry panels, and specific condition markers.
• Endoscopy and gastroscopy — diagnostic procedures of the oesophagus, stomach, and upper GI tract.
• Colonoscopy — diagnostic examination of the large intestine and colon.
• Biopsy — tissue sampling for pathological analysis, where ordered as part of a diagnostic process.
• ECG (Electrocardiogram) and cardiac monitoring — where charged separately as a diagnostic procedure.
• DEXA bone density scan — diagnostic bone density assessment for osteoporosis.
• Sleep studies — diagnostic studies for conditions such as sleep apnoea, where ordered by a GP or specialist.

The "ordered by a practitioner" requirement

The qualifying condition is that the diagnostic procedure was carried out on the advice of a practitioner — a registered medical doctor. In almost all cases, diagnostic procedures in the Irish healthcare system are ordered by a GP or consultant, so this condition is naturally satisfied. Retain the GP or consultant referral letter or request form if available, alongside the diagnostic centre's invoice.

Where a person books a scan or blood test directly (without any GP or consultant order) — for example, through a private wellness clinic that offers self-referral health screening — the qualifying condition may not be met. The diagnostic procedure is required to have been ordered by a practitioner, not self-ordered. Some GP check-up services do issue referrals as part of an annual health review, in which case the ordering GP's reference satisfies the condition.

Radiology and pathology invoices

Diagnostic procedures are often invoiced separately from the consultant who ordered them. A consultant appointment with a cardiologist may be billed by the cardiologist's private practice, while the echocardiogram or CT coronary angiogram ordered at the same appointment is billed separately by the radiology department or imaging centre. Both invoices are qualifying health expenses — the consultant fee as a doctor's fee, and the imaging procedure as a diagnostic procedure. Ensure you include both in your health expenses claim.

Hospital and laboratory charges

Blood tests processed by a hospital laboratory and the associated pathology report fees qualify as diagnostic procedure costs. Where private hospital admissions include diagnostic components, the overall hospital charge incorporates both maintenance and treatment costs and diagnostic procedure costs — the full qualifying invoice amount can be included in your claim.

Cancer screening: when it qualifies

Cancer screening procedures ordered by a GP or consultant qualify. This includes mammograms ordered following clinical examination, PSA blood tests with a GP referral, bowel cancer screening test kits prescribed as part of a clinical review, and other screening procedures that arise from a practitioner's recommendation rather than self-referral. State-sponsored screening programmes (BreastCheck, CervicalCheck, BowelScreen) are free at point of use so there is no qualifying expense to claim — but additional private diagnostic follow-up resulting from these programmes does qualify.

How to claim

• Step 1: Obtain the invoice from the diagnostic centre, radiology clinic, or laboratory showing the procedure and amount paid.
• Step 2: Log in to myAccount → PAYE Services → Review your Tax → select the relevant year.
• Step 3: Enter the qualifying diagnostic procedure costs alongside your other qualifying health expenses.
• Step 4: Retain the diagnostic invoice and any GP/consultant referral letter for six years.

Scenarios

Common Mistakes to Avoid

• ✗Not claiming radiology and laboratory invoices separately from consultant fees — these often appear on different invoices but all qualify.
• ✗Assuming only hospital-based procedures qualify — private radiology clinic, imaging centre, and laboratory invoices qualify equally.
• ✗Booking self-referral wellness screening packages without any GP or consultant order — these may not satisfy the "ordered by a practitioner" requirement.
• ✗Forgetting to include diagnostic procedure costs when compiling health expenses for prior years.

When This Relief Does Not Apply

Key Takeaways

• ➤Every diagnostic scan, test, and procedure ordered by a GP or consultant qualifies for 20% relief — including MRI, CT, X-ray, blood tests, endoscopy, and colonoscopy.
• ➤Radiology and laboratory invoices are separate qualifying health expenses from the consultant fee — include all related invoices in your claim.
• ➤Pool diagnostic costs across the whole family and backdate four years for a comprehensive claim.

Frequently Asked Questions

Related Guides

• GP visit tax relief
• private consultant fees tax relief
• complete guide to qualifying medical expenses
• how to claim for family members
• how to backdate claims up to four years