Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
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.
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 adults and children's hearing aids qualify.
- ✓Deduct any PRSI Hearing Aid Grant or insurance benefit before calculating relief.
- ✓Backdate up to four years — claim costs from 2022, 2023, 2024, and 2025 in 2026.
- ✓Batteries, accessories, and maintenance costs for hearing aids also qualify.
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 myAccount 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.
What other hearing-related costs qualify
In addition to the hearing aid itself, the following associated costs qualify for 20% relief under the medical appliance provision:
- Hearing aid batteries — provided they are specific hearing aid batteries rather than general household batteries.
- Hearing aid servicing and maintenance — where carried out as required for medical function.
- Hearing aid accessories — such as domes, tubes, and cleaning equipment where integral to the medical function of the device.
- Ear moulds — custom-made ear pieces fitted as part of the hearing aid prescription.
Do I need a prescription or referral?
The provision for medical appliances under s.3.4 TCA 1997 requires that the appliance is used "on the advice of a practitioner." For hearing aids, this means the fitting should have been on the recommendation of a GP, ENT specialist, or audiologist. A standard audiology appointment where hearing loss is diagnosed and a hearing aid is recommended and fitted meets this condition. Where a hearing aid was purchased directly without any professional consultation — for example, an over-the-counter amplifier device — the medical appliance qualifying condition would not be met.
Claiming for a family member's hearing aid
If you paid for a hearing aid for your spouse, child, parent, or another family member, you include those costs in your own health expenses claim. The person who paid is the person who claims. There is no age restriction — children's hearing aids qualify on the same basis as adult hearing aids.
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 myAccount at revenue.ie → PAYE Services → Review your Tax → select the tax year.
- Step 4: Enter the out-of-pocket amount under Health Expenses.
- Step 5: Upload or retain receipts for six years.
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Check My Entitlement →Scenarios
Scenario: Bilateral hearing aids with partial PRSI grant
A person has bilateral hearing loss and is fitted with two hearing aids costing €3,600 in total. They received a PRSI Treatment Benefit grant of €800, leaving out-of-pocket costs of €2,800. At 20% tax relief: €560 refunded through myAccount. They also claim annual battery costs of €120 for the year, generating a further €24 in relief.
Scenario: Child's hearing aid claimed by parent
A parent pays €1,800 for a hearing aid fitted for their child following a paediatrician referral. No PRSI grant applies for the child. The parent includes the €1,800 in their own health expenses claim in myAccount. At 20%: €360 refunded.
Common Mistakes to Avoid
- ✗Forgetting to deduct the PRSI Treatment Benefit grant before calculating relief — this would result in an overclaim.
- ✗Not claiming ongoing battery and maintenance costs — these also qualify annually.
- ✗Purchasing an over-the-counter amplifier without any audiological consultation and attempting to claim it as a hearing aid — this does not qualify.
When This Relief 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.
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, giving 20% income tax relief on the out-of-pocket cost.
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 qualify as part of the medical appliance provision.
Can I claim for my child's hearing aid?
Yes. If you paid for your child's hearing aid, you include the cost in your own health expenses claim. There is no age restriction.
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 2026, you can claim for hearing aid costs paid in 2022, 2023, 2024, and 2025.