Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
Laser eye surgery — including LASIK, LASEK, PRK, and SMILE procedures — qualifies for 20% income tax relief in Ireland as a qualifying health expense under section 469 of the Taxes Consolidation Act 1997. No GP referral is required. You claim using a receipt from the eye surgery clinic.
Key Facts at a Glance
- ✓LASIK, LASEK, PRK, and SMILE laser eye surgery procedures all qualify at 20%.
- ✓No GP referral is required — a receipt from the clinic is sufficient.
- ✓Claim via myAccount under Health Expenses after the year ends.
- ✓Backdate up to four years.
- ✓A family member's laser eye surgery costs can be included in your own claim if you paid.
What laser eye surgery procedures qualify
Revenue's health expenses guidance covers all laser eye surgery procedures performed by a registered medical practitioner as qualifying health expenses. The qualifying procedures include:
- LASIK (Laser-Assisted In Situ Keratomileusis) — the most common laser procedure, using two laser systems to reshape the cornea.
- LASEK (Laser Epithelial Keratomileusis) — a variation of LASIK using alcohol to loosen the epithelium rather than cutting a flap.
- PRK (Photorefractive Keratectomy) — an older procedure where the outer corneal layer is removed before laser treatment.
- SMILE (Small Incision Lenticule Extraction) — a newer flapless laser procedure using a single femtosecond laser.
All of these are surgical procedures performed by consultant ophthalmologists and qualify fully as health expenses.
Costs that qualify alongside the surgery
The following associated costs also qualify as part of the laser eye surgery expense:
- Pre-operative assessments at the eye surgery clinic.
- Post-operative check-up appointments included in the overall treatment package.
- Prescribed eye drops for recovery where these are not reimbursed by a third party.
What is not qualifying
Glasses and contact lenses do not qualify for tax relief, nor do standard eye examinations. Only the laser eye surgery procedure itself and directly associated qualifying medical costs qualify.
How to claim
After the end of the tax year, log in to myAccount at revenue.ie and select "Review Your Tax" for the relevant year. Under Health Expenses, enter the qualifying laser surgery amount. The eye surgery clinic will provide an invoice — retain it for six years. There is no requirement to submit the receipt with the claim, but it must be available if Revenue requests it.
Payment plans and split payments
Many patients pay for laser eye surgery via a payment plan spread over several months. You can claim the amounts in the year in which they are paid. If the surgery was in one year and instalments were paid across multiple years, enter the amounts paid in each relevant year when completing your annual review.
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Check My Entitlement →Scenarios
Scenario: Single person paying for LASIK surgery
A person pays €2,200 for LASIK eye surgery in 2025. They retain the invoice from the eye surgery clinic. After the year ends, they log in to myAccount, enter €2,200 under Health Expenses, and receive a refund of €440 (20% of €2,200). No GP referral was needed.
Common Mistakes to Avoid
- ✗Assuming glasses or contact lenses qualify — they do not.
- ✗Forgetting to claim pre-operative assessment fees paid at the same clinic.
- ✗Not claiming for a family member's laser surgery that you paid for — the paying party can claim.
When This Relief Does Not Apply
Key Takeaways
- ➤LASIK, LASEK, PRK, and SMILE all qualify for 20% income tax relief — a receipt from the clinic is all that's needed.
- ➤No GP referral is required for a laser eye surgery claim.
- ➤Backdate up to four years if you have not previously claimed.
Frequently Asked Questions
Does LASIK eye surgery qualify for tax relief in Ireland?
Yes. LASIK and all other laser eye surgery procedures (LASEK, PRK, SMILE) qualify for 20% income tax relief as health expenses under s.469 TCA 1997.
Do I need a GP referral to claim?
No. A receipt from the eye surgery clinic is sufficient documentation. No GP referral is required.
Can I claim for laser eye surgery done in previous years?
Yes. Backdate up to four years from the current year. In 2026, you can claim for qualifying costs from 2022, 2023, 2024, and 2025.
Can I claim for a family member's laser eye surgery?
Yes. If you paid the cost of a dependent or qualifying family member's laser eye surgery, include it in your own health expenses claim.
What documentation do I need?
An invoice or receipt from the eye surgery clinic showing the procedure name and total cost. Retain it for six years.
Do glasses qualify for tax relief?
No. Prescription glasses, frames, and contact lenses do not qualify for health expenses tax relief in Ireland.