Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Routine dental treatment (fillings, extractions, dentures) is excluded from Irish tax relief. Non-routine dental treatment listed in Appendix 2 of Revenue's Part 15-01-12 - including crowns, root canal, orthodontics, veneers, periodontal treatment, and bridgework - qualifies for 20% tax relief with a completed Form Med 2.
If you have had non-routine dental work in the past four years, MyTaxRebate identifies what qualifies, ensures the Med 2 form is in order, and submits your backdated claim - at no upfront cost. Non-routine dental costs - such as crowns, root canals, veneers, braces, and implants - qualify for 20% relief. Routine treatments such as check-ups, fillings, and extractions do not qualify.
What This Page Covers
- ✓Crowns, veneers, inlays
- ✓Root canal treatment (endodontics)
- ✓Periodontal treatment (gum disease)
- ✓Orthodontic treatment (braces, Invisalign)
- ✓Bridgework
- ✓Surgical extraction of impacted wisdom teeth
- ✓Fillings (routine)
- ✓Standard extractions
- ✓Scale and polish
- ✓Dentures and artificial teeth
Key Facts at a Glance
- ✓Only non-routine dental treatment listed in Revenue's Appendix 2 qualifies - routine fillings, extractions, scale-and-polish, and dentures are explicitly excluded under s.469 TCA 1997.
- ✓Form Med 2 is mandatory for all dental claims - a standard receipt or invoice alone is not sufficient. Your dentist must complete and sign the Med 2 at the time of treatment.
- ✓Qualifying procedures include crowns, veneers, root canal (endodontics), periodontal treatment, orthodontics, bridgework, and surgical removal of impacted wisdom teeth.
- ✓Orthodontic treatment qualifies for both adults and children of any age - there is no age restriction for Invisalign, fixed braces, or other aligner systems.
- ✓Dental treatment received outside Ireland qualifies if the dentist is licensed to practise in that country and the procedures appear on Appendix 2.
- ✓Retain the Med 2 for six years from the end of the relevant tax year - you do not submit it with your claim but must produce it if Revenue requests it.
- ✓Claims can be backdated up to four years - 2022, 2023, 2024, and 2025 are all currently open.
Routine dental treatment: what is excluded from tax relief
Section 469 of the Taxes Consolidation Act 1997 explicitly excludes routine dental treatment from the health expenses relief scheme. Routine dental treatment means the extraction, scaling and filling of teeth, and the provision and repair of artificial teeth or dentures. These are common procedures but they do not qualify - there is no route to claim tax relief on the cost of a standard filling, tooth extraction, scale and polish, or a new set of dentures.
This exclusion applies even if the treatment was more complex than usual, or if there was an underlying medical condition that caused the dental problem. The statutory exclusion does not include exceptions for complexity. If the procedure falls within the list of excluded treatments, relief is not available regardless of circumstances.
Non-routine dental treatment: what qualifies
Non-routine dental treatment, as listed in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12, does qualify for 20% income tax relief. These are specialist and restorative procedures that go beyond basic maintenance. The qualifying treatments are:
- Crowns - restorations fabricated outside the mouth and permanently cemented to existing tooth tissue. Also includes core preparation for crowns and temporary conditioning crowns.
- Veneers and etched fillings - types of crown applied to the visible surface of a tooth.
- Tip replacing - where a large portion of a tooth is replaced with a fabrication made outside the mouth.
- Post and core build-ups - inserts placed in the nerve canal to hold a crown, made from gold or other materials.
- Inlays - a smaller version of a crown, qualifying only where fabricated outside the mouth.
- Endodontics (root canal treatment) - treatment of the nerve canal of a tooth. This involves filling the nerve canal, not the filling of teeth, and qualifies for relief.
- Periodontal treatment - includes root planing (treatment of gum disease), curettage and debridement (parts of root planing), gum flap surgery, chrome cobalt splints used in periodontal treatment, and implants following periodontal disease treatment including bone grafting and bone augmentation.
- Orthodontic treatment - braces and similar treatments to correct the positioning of teeth. Also includes temporary implants forming part of overall orthodontic treatment.
- Surgical extraction of impacted wisdom teeth - qualifying whether carried out in a hospital or in a dental surgery.
- Bridgework - enamel-retained bridges and tooth-supported bridges.
Check Your Claim
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Claiming orthodontic treatment costs
Orthodontic treatment is specifically listed as qualifying in Appendix 2. This covers braces - traditional metal braces, ceramic braces, lingual braces, and clear aligner systems such as Invisalign - along with retainers where they form part of the overall orthodontic treatment plan. Both adults and children qualify, and there is no age restriction on claiming orthodontic costs.
Your orthodontist completes the Med 2 form and should include the full cost of the orthodontic treatment plan. Where treatment spans multiple years (as most orthodontic plans do), you can claim the costs paid in each year separately through your Revenue record, using the Med 2 as supporting documentation for the entire treatment course.
Dental treatment obtained outside Ireland
Non-routine dental treatment obtained outside Ireland qualifies for relief provided the dentist is entitled under the laws of the country where the treatment was provided to practice dentistry there. The procedures must still fall within the Appendix 2 qualifying list. Treatment costs qualify; travel and accommodation costs do not, unless the care was obtainable only outside Ireland.
How to claim: step by step
Step 1: Ask your dentist to complete a Form Med 2 for all qualifying non-routine treatment. Step 2: Log in to your Revenue record at revenue.ie and go to your Revenue record, then review the tax position position position. Step 3: Select the tax year in which you paid for the treatment. Step 4: Enter the qualifying amount under Health Expenses (dental). Step 5: Upload the Med 2 to the Receipts Tracker (required for in-year claims; retain for six years for year-end claims).
- Step 1: Ask your dentist to complete a Form Med 2 for all qualifying non-routine treatment.
- Step 2: Log in to your Revenue record at revenue.ie and go to your Revenue record, then review the tax position position position.
- Step 3: Select the tax year in which you paid for the treatment.
- Step 4: Enter the qualifying amount under Health Expenses (dental).
- Step 5: Upload the Med 2 to the Receipts Tracker (required for in-year claims; retain for six years for year-end claims).
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Tax Scenarios
Root canal followed by crown on the same tooth
A person has root canal treatment (endodontics) on a lower molar, costing €920, followed by a crown on the same tooth to protect it, costing €1,380. Both procedures are on the Appendix 2 qualifying list. The dentist completes a single Med 2 covering both procedures. Total qualifying: €2,300. At 20%: €460 refunded. If the same person also had a filling at the same appointment (€180), the filling cannot be included - only the root canal and crown amounts appear on the Med 2. The dentist certifies only the qualifying treatments.
Adult Invisalign treatment paid across two tax years
An adult undergoes clear aligner orthodontic treatment at a total cost of €4,800, paid as a deposit and monthly instalments spanning two consecutive tax years: €2,600 in Year 1 and €2,200 in Year 2. The orthodontist completes a Med 2 at the conclusion of treatment covering the full treatment plan. Each year's payment qualifies separately. Year 1 at 20%: €520. Year 2 at 20%: €440. Total refund: €960 across two separate your Revenue record submissions. The orthodontist's completion letter and the Med 2 are retained for six years.
Surgical removal of impacted wisdom teeth
A person has two impacted wisdom teeth surgically removed by an oral surgeon in a private setting. Unlike a standard tooth extraction (which is excluded as routine dental), surgical removal of impacted wisdom teeth is on Revenue's Appendix 2 qualifying list. The oral surgeon charges €1,600 for the procedure. The surgeon completes and signs the Med 2 form. At 20%: €320 refunded. Many people incorrectly assume all extractions are routine and excluded, causing them to miss this specific qualifying claim entirely.
Common Mistakes To Avoid
- ✗Forgetting to request the Med 2 form from the dentist at the time of treatment - without it, non-routine dental cannot be claimed. It is significantly easier to obtain contemporaneously than after the fact.
- ✗Including routine fillings and extractions on the Med 2 - these are explicitly excluded under Revenue's Appendix 2 list of qualifying dental treatments. Only the non-routine procedures on that list qualify.
- ✗Not claiming orthodontic treatment for adult family members - orthodontics qualifies for patients of any age, not just children. Adults undergoing braces or aligners can and should be claimed.
- ✗Claiming across multiple years for an orthodontic plan without keeping annual payment records - if a course of treatment spans two or three years, each year's payments must be supported by the installer's payment schedule or receipt for that year.
- ✗Not deducting dental insurance reimbursements - if your insurer covered part of the crown or implant cost, only the out-of-pocket balance qualifies. Claiming the gross invoice amount when insurance contributed is an overclaim.
When This Does Not Apply
Key Takeaways
- ➤ ➤ Always ask your dentist for a Med 2 form when you have non-routine treatment - without it, you cannot claim regardless of what you paid.
- ➤ ➤ Orthodontic treatment qualifies for both adults and children - there is no age restriction.
- ➤ ➤ Root canal (endodontics) and crowns are two of the most commonly missed non-routine dental claims - both are in Appendix 2.
- ➤ ➤ MyTaxRebate identifies which dental treatments qualify under Appendix 2, ensures your Med 2 documentation is correct, and submits your full backdated dental claim - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
What dental treatment qualifies for tax relief in Ireland?
Non-routine dental treatment listed in Revenue's Appendix 2 qualifies: crowns, veneers, inlays, root canal treatment (endodontics), periodontal treatment, orthodontic treatment, bridgework, surgical extraction of impacted wisdom teeth, and post and core build-ups. Routine fillings, extractions, scaling, and dentures do not qualify.
What is Form Med 2 and do I need one?
Form Med 2 (Dental) is completed and signed by your dentist confirming the non-routine dental treatment provided. You must hold a Med 2 for any non-routine dental claim - it is not the same as a standard receipt. Ask your dentist to complete one at the time of treatment.
Do adult braces (Invisalign) qualify for tax relief?
Yes. Orthodontic treatment qualifies for both adults and children. This includes metal braces, ceramic braces, lingual braces, and clear aligner systems such as Invisalign. Your orthodontist completes the Med 2 form.
I had a filling and a crown at the same appointment. Can I claim both?
You can claim the crown but not the filling. Fillings are routine dental treatment and are explicitly excluded under Revenue's Appendix 2, regardless of the appointment at which they were carried out. Your dentist should certify only the crown on the Med 2 form. The crown qualifies as a qualifying non-routine dental treatment and the 20% relief applies to its cost less any insurance reimbursement.
Does dental treatment obtained outside Ireland qualify?
Yes, provided the dentist is entitled to practise dentistry in the country where treatment was provided, and the procedures fall within the Appendix 2 qualifying list. Travel costs do not qualify.
How long do I need to keep the Med 2 form?
Six years from the end of the tax year in which you claimed. You do not submit it with a year-end claim but must produce it if Revenue requests it.
