Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Hearing aids qualify for 20% income tax relief in Ireland as medical appliances under section 3.4 of Revenue's Tax and Duty Manual Part 15-01-12. The relief applies to the hearing aid cost you paid out of pocket, after any insurance or PRSI hearing benefit received. Both adults and children qualify, and you can claim for a family member's hearing aid costs.
If you have purchased a hearing aid in the past four years, MyTaxRebate calculates the qualifying out-of-pocket amount after your PRSI or insurance grant and submits the backdated claim - at no upfront cost.
What This Page Covers
- ✓How hearing aids qualify as medical appliances under s.3.4 of Part 15-01-12
- ✓What documentation the audiologist must provide
- ✓Annual consumables: batteries, ear moulds, and CPAP supplies
- ✓Hearing aids for children - how parents claim
- ✓Bone-anchored hearing aids (BAHA) and cochlear implants
- ✓Claiming retrospectively for prior years without original receipts
Key Facts at a Glance
- ✓Hearing aids qualify at 20% as medical appliances under s.3.4 of Revenue's Part 15-01-12. Both adult and children's hearing aids qualify - there is no age restriction.
- ✓Deduct any PRSI Treatment Benefit grant or health insurance reimbursement before calculating your qualifying amount - only the personally-paid out-of-pocket balance qualifies.
- ✓Annual batteries, ear mould replacements, cleaning supplies, and audiologist servicing also qualify each year as ongoing medical appliance costs under s.469 TCA 1997.
- ✓Bone-anchored hearing aids (BAHA) and cochlear implant processors also qualify as prescribed medical appliances where fitted by a registered ENT specialist or audiologist.
- ✓If you no longer have the original hearing aid receipt, contact the audiologist practice for a duplicate invoice - practices retain records and can reissue them.
- ✓In 2025, costs from 2022, 2023, 2024, and 2025 are all still open for backdated claims through your Revenue record's review the tax position position position function.
How hearing aids qualify for tax relief
Hearing aids qualify as medical appliances within the meaning of section 3.4 of Revenue's Tax and Duty Manual Part 15-01-12, which governs health expenses relief under section 469 of the Taxes Consolidation Act 1997. A medical appliance is defined as any medical, surgical, dental or nursing appliance used on the advice of a practitioner. Hearing aids are prescribed by audiologists or ENT specialists and are used to treat hearing loss "” a qualifying medical condition.
The relief is 20% of the qualifying cost. If you paid €2,500 for a hearing aid fitted on the advice of your audiologist or GP, the tax relief amounts to €500. This is paid as a refund to your bank account through Revenue's your Revenue record system.
The PRSI Hearing Aid Grant and how it affects your claim
The Department of Social Protection provides a Hearing Aid Grant under the PRSI Treatment Benefit Scheme. In 2025, the grant covers a proportion of the cost of a first hearing aid (and subsequent aids after a qualifying period). If you received the Treatment Benefit grant towards your hearing aid cost, you must deduct the grant amount from your qualifying medical expense before calculating tax relief "” you can only claim on the out-of-pocket balance you personally paid.
To illustrate: if your hearing aid costs €2,800 and you received a Treatment Benefit grant of €500, your qualifying out-of-pocket cost is €2,300, and the 20% tax relief is €460. Keep both the audiologist's invoice and the Treatment Benefit payment record when preparing your claim.
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How to claim
Step 1: Obtain the audiologist's or clinic's invoice showing the hearing aid device, date, and amount paid. Step 2: Identify any PRSI Treatment Benefit grant received and deduct from the total. Step 3: Log in to your Revenue record at revenue.ie → your Revenue record → review the tax position position position → select the tax year. Step 4: Enter the out-of-pocket amount under Health Expenses. Step 5: Upload or retain receipts for six years.
- Step 1: Obtain the audiologist's or clinic's invoice showing the hearing aid device, date, and amount paid.
- Step 2: Identify any PRSI Treatment Benefit grant received and deduct from the total.
- Step 3: Log in to your Revenue record at revenue.ie → your Revenue record → review the tax position position position → select the tax year.
- Step 4: Enter the out-of-pocket amount under Health Expenses.
- Step 5: Upload or retain receipts for six years.
Hearing aids for children
Where a child requires hearing aids, the parent or guardian who paid for the device claims the qualifying cost in their own health expenses return. The audiologist's recommendation and the purchase invoice are the supporting documents. There is no age restriction on claiming hearing aid costs for a child - the appliance qualifies as a medical device prescribed by a registered health professional for a medical condition.
Children who receive hearing aids through the HSE or who are fitted under a school audiological service at no personal cost do not generate a qualifying expense - the relief applies only to personally-paid costs. Private hearing aids purchased for a child are fully qualifying where purchased on the audiologist's recommendation and paid for by the parent.
Bone-anchored hearing aids (BAHA) and cochlear implants
Bone-anchored hearing aids (BAHA) - surgically implanted devices for patients with conductive hearing loss - and cochlear implants - electronic devices implanted to stimulate the auditory nerve - both qualify as medical appliances under Revenue's guidance where they are prescribed by a registered ENT specialist or audiologist. The surgical and device costs qualify. Where the surgery is carried out in a public hospital at no personal cost, only any additional privately-paid costs qualify. Where treated as a private patient, the full ENT consultant and surgical fees qualify alongside the device cost.
Claiming for prior years without original receipts
If you purchased hearing aids in a prior year but did not retain the original receipts, contact the hearing aid dispenser or audiological clinic and request a retrospective invoice or confirmation of purchase. Most hearing aid suppliers retain patient records for at least eight years and can reissue documentation confirming the device purchased, the date, and the amount paid. Once you have the replacement invoice and the audiologist's report or letter, the claim can be submitted through the normal your Revenue record review the tax position position position process for the relevant prior year, subject to the four-year backdating window.
Bluetooth accessories and rechargeable batteries
Modern hearing aids often come with Bluetooth accessories such as TV streamers, remote microphones, and phone clips. Whether these accessories qualify as medical appliance consumables depends on whether they are clinically necessary for the hearing aid to function effectively for the patient's condition - accessories that are essentially convenience features rather than clinical necessities may not meet the qualifying standard. Replacement batteries and standard ear moulds, by contrast, are directly necessary for the hearing aid's function and consistently qualify as consumables. If in doubt, focus the claim on batteries, standard ear moulds, and the audiologist's maintenance service charges rather than optional Bluetooth accessories. Children or adults with hearing difficulties may also be eligible for speech and language therapy tax relief.
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Tax Scenarios
Bilateral hearing aids with partial PRSI Treatment Benefit grant
A person with bilateral hearing loss is fitted with two behind-the-ear hearing aids prescribed by an audiologist, costing €3,800 in total. They received a PRSI Treatment Benefit grant of €1,000, reducing their personal out-of-pocket cost to €2,800. Only the personally-paid €2,800 qualifies as a health expense under s.469 TCA 1997. At 20%: €560 refunded. In the following year the person purchases replacement batteries and cleaning equipment at €140. That €140 qualifies at 20%: a further €28 refunded. The person combines both years in a single your Revenue record review the tax position position position session.
Child's hearing aid with multi-year battery and consumable claims
A paediatrician prescribes a hearing aid for a child following audiometric assessment. The parent pays €2,200 for the device; no PRSI grant applies for a child. In the year of fitting: €2,200 at 20% = €440 refund, claimed by the parent in their own health expense return. Over the following three years, the parent spends €160 per year on batteries, ear mould refittings, and annual audiology review. Each year's €160 qualifies at 20%: €32 per year. Over four years total: €2,200 + (3 × €160) = €2,680 qualifying costs, €536 total refunded.
Private cochlear implant assessment and surgery
A person with severe bilateral sensorineural hearing loss opts for private cochlear implant surgery to reduce the HSE waiting list timeline. The private hospital invoices €28,000 for the procedure and processor fitting. Health insurance covers €14,000, leaving €14,000 personally paid out of pocket. At 20%: €2,800 refunded on the out-of-pocket balance. Post-surgery processor upgrade and audiology follow-up in the following year cost a further €1,200, of which €600 is reimbursed by the insurer, leaving €600 qualifying at 20%: €120 additional refund.
Common Mistakes To Avoid
- ✗Forgetting to deduct any PRSI Treatment Benefit grant received before calculating the qualifying expense - only the out-of-pocket balance after the grant qualifies as a health expense. Claiming the full device cost when a grant was received is an overclaim.
- ✗Not claiming ongoing battery and maintenance costs - hearing aid batteries, cleaning kits, and annual servicing fees from a registered audiologist also qualify as medical appliance costs under s.469 TCA 1997 and should be claimed each year.
- ✗Purchasing an over-the-counter sound amplifier without any audiological consultation and attempting to claim it as a hearing aid - only devices dispensed by a registered audiologist following a clinical assessment qualify as medical appliances.
- ✗Not claiming for a family member's hearing aid - if you paid for a child's, parent's, or dependent family member's device, you include the cost in your own health expenses claim. There is no restriction on who the patient is.
- ✗Not backdating prior years - hearing aid costs and associated battery/maintenance costs from 2022, 2023, 2024, and 2025 can all be claimed in 2025 through your Revenue record's "review the tax position position position" facility.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Hearing aids qualify for 20% tax relief as medical appliances "” both adult and children's aids.
- ➤ ➤ Deduct the PRSI Treatment Benefit grant before calculating your qualifying claim amount.
- ➤ ➤ Batteries, maintenance, and accessories also qualify annually "” claim these alongside the main hearing aid cost.
- ➤ ➤ MyTaxRebate calculates your net qualifying hearing aid costs after PRSI and insurance deductions, and submits the full backdated claim including annual maintenance - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Do hearing aids qualify for tax relief in Ireland?
Yes. Hearing aids qualify as medical appliances under section 3.4 of Revenue's Tax and Duty Manual Part 15-01-12. The standard 20% income tax relief applies to the personally-paid out-of-pocket cost after deducting any PRSI Treatment Benefit grant or health insurance reimbursement. Annual servicing fees and replacement batteries from a registered audiologist also qualify.
How does the PRSI Hearing Aid Grant affect my tax relief claim?
You must deduct the PRSI Treatment Benefit grant from your total hearing aid cost before calculating tax relief. You can only claim on the amount you personally paid out of pocket.
Do hearing aid batteries qualify for tax relief?
Yes. Hearing aid batteries and other accessories integral to the function of the hearing aid - such as cleaning brushes, dehumidifier capsules, and wax filters - qualify as part of the medical appliance provision under Revenue's guidance. Claim these annual recurring costs in the tax year they were purchased. Retain the receipts from the audiology provider or pharmacy.
Can I claim for my child's hearing aid?
Yes. If you paid for your child's hearing aid, you include the qualifying cost in your own health expenses claim under s.469 TCA 1997. There is no age restriction - hearing aids for children qualify in the same way as those for adults. Ensure any PRSI grant or insurance reimbursement related to the device is deducted before calculating the qualifying amount.
Do I need a GP referral to claim hearing aid tax relief?
The hearing aid must have been recommended by a qualified professional "” an audiologist, ENT specialist, or GP. A standard audiology consultation meets this condition. A purchase without any professional recommendation may not qualify.
How far back can I claim hearing aid tax relief?
Up to four years. In 2025, you can claim for hearing aid purchase and associated maintenance costs paid in 2022, 2023, 2024, and 2025. Submit all four years together through the "review the tax position position position" section of your Revenue record. Refunds from backdated claims are typically issued within two to four weeks of submission.
