Med 2 Form Ireland 2025: How to Claim Non-Routine Dental Tax Relief

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

Form Med 2 (Dental) is a certificate completed and signed by your dentist confirming that non-routine dental treatment listed in Appendix 2 of Revenue's Part 15-01-12 was carried out. Without a Med 2, you cannot claim tax relief on non-routine dental treatment — not because Revenue will automatically reject the claim, but because you cannot meet the documentation requirement if it is ever queried.

Key Facts at a Glance

• ✓Med 2 must be completed and signed by your dentist — not by you.
• ✓Required for all non-routine dental claims under Appendix 2.
• ✓For year-end (Review your Tax) claims: retain for 6 years, not required to submit with claim.
• ✓For in-year Real-Time Credit claims: must upload to Receipts Tracker immediately.
• ✓Your dentist provides Med 2 forms — contact them at or after treatment.

What is the Med 2 form

Form Med 2 (Dental) is a Revenue certification form completed by your dentist or orthodontist, not by you. It certifies that qualifying non-routine dental treatment as defined in Appendix 2 of Revenue's Tax and Duty Manual Part 15-01-12 was carried out, and states the amount charged. The Med 2 is specifically for dental claims — all other health expenses use the standard receipt/invoice as documentation.

Which dental treatments require a Med 2

Any non-routine dental treatment from the Appendix 2 qualifying list requires a Med 2:

• Crowns and veneers
• Root canal treatment (endodontics)
• Orthodontic treatment (braces, Invisalign)
• Periodontal treatment (gum disease surgery)
• Bridgework
• Surgical extraction of impacted wisdom teeth
• Inlays and post and core build-ups

Routine dental treatment — fillings, standard extractions, scaling, dentures — does not qualify for relief and does not appear on a Med 2.

How to get a Med 2 from your dentist

Ask your dentist to complete a Med 2 at the time of treatment. Dentists receive blank Med 2 forms from the Irish Dental Association. If you did not obtain one at the time, contact your dental practice and ask them to complete one retrospectively — most practices can do this for treatment within the past four years.

Real-Time Credit vs year-end claims

For Real-Time Credit (claiming during the year): you must upload the Med 2 to Revenue's Receipts Tracker inside myAccount before the credit can be applied. For Review your Tax (year-end): you do not submit the Med 2 — you retain it for six years in case Revenue requests it.

Multi-year orthodontic treatment

For orthodontic plans spanning multiple years, your orthodontist can provide a single Med 2 covering the full treatment period and total cost, which you use to support claims for each year's payment separately. Alternatively, they can complete a Med 2 at each year's end. Either approach is valid.

Scenarios

Common Mistakes to Avoid

• ✗Assuming a standard dental receipt is sufficient for non-routine dental claims — a Med 2 is also required.
• ✗Not requesting the Med 2 at the time of treatment and then forgetting to follow up.
• ✗Waiting until year-end to think about the Med 2 for a Real-Time Credit claim — it must be uploaded immediately for in-year claims.

When This Relief Does Not Apply

Key Takeaways

• ➤The Med 2 is the single required document for non-routine dental tax relief — ask your dentist to complete one at each qualifying treatment appointment.
• ➤Retrospective Med 2s can be obtained for treatment in the last four years — contact your dental practice.
• ➤Year-end claims do not require submitting the Med 2 — retain it for six years.

Frequently Asked Questions

Related Guides

• what dental treatment qualifies for tax relief
• orthodontic braces tax relief guide
• crowns and root canal tax relief
• records needed for health expense claims
• complete guide to medical expenses relief