Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.
Medical appliances prescribed by a doctor or other authorised health professional qualify for 20% income tax relief in Ireland under section 469 of the Taxes Consolidation Act 1997. This includes hearing aids, orthotics, crutches, orthopaedic beds, and other medical devices prescribed as part of your treatment.
Key Facts at a Glance
- ✓Hearing aids prescribed by an audiologist or ENT specialist qualify at 20%.
- ✓Orthotics and custom insoles prescribed by a podiatrist or orthopaedic consultant qualify.
- ✓The appliance must be prescribed by a registered medical or health professional.
- ✓Replacement batteries and consumables for qualifying appliances can also qualify.
- ✓Backdate up to four years.
What medical appliances qualify
Revenue's health expenses guidance covers medical appliances prescribed by a doctor, hospital, or other registered health professional. The key test is whether the appliance is prescribed as part of medical treatment — it must not be a general consumer product purchased without medical direction. Qualifying appliances include:
- Hearing aids — prescribed by a GP, ENT specialist, or audiologist. Both analogue and digital hearing aids qualify. The audiologist's or ENT's prescription/report provides the supporting documentation.
- Orthotics and custom insoles — prescribed by a podiatrist, orthopaedic consultant, or physiotherapist. Custom orthotics fabricated following a clinical assessment qualify; off-the-shelf insoles purchased without a prescription do not.
- Crutches and walking aids — prescribed or recommended by a treating doctor or physiotherapist following injury or surgery.
- Orthopaedic beds and mattresses — where specifically prescribed in writing by a consultant for a medical condition (e.g., back pathology, post-operative recovery). A general purchase of a quality mattress does not qualify.
- Compression stockings — where prescribed by a vascular consultant or doctor for a venous condition.
- CPAP machines — prescribed for sleep apnoea treatment following a sleep study and diagnosis. Includes CPAP, BiPAP, and APAP devices.
Consumables and replacement parts
Replacement batteries, ear moulds, filters, CPAP masks, tubing, and other consumables for qualifying medical appliances can also be claimed as health expenses. Retain receipts for all consumable purchases — many hearing aid users spend several hundred euro per year on batteries and maintenance which, when claimed annually, provides a consistent annual refund.
Appliances used by a family member
If you purchased a qualifying medical appliance for a child, spouse, or other qualifying dependent family member, the cost can be included in your own health expenses claim, provided you paid for it.
How to claim
Retain the prescription, audiologist's report, or consultant's recommendation alongside the purchase invoice. After the year ends, enter the qualifying amount in myAccount under Health Expenses. No documents are submitted, but retain them for six years in case Revenue requests them.
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Check My Entitlement →Scenarios
Scenario: Hearing aid and annual battery claim
A person is prescribed hearing aids by an audiologist (€1,800 for the pair). They also spend approximately €180 per year on replacement batteries and ear moulds. In the year of purchase: €1,800 at 20% = €360 refund. In each subsequent year, €180 at 20% = €36 refund on consumables. Over four years: €1,800 + (3 × €180) = €2,340 total qualifying costs, €468 total refund.
Common Mistakes to Avoid
- ✗Claiming off-the-shelf insoles or general wellness products purchased without a medical prescription.
- ✗Not retaining the audiologist report or podiatrist prescription that supports the appliance claim.
- ✗Forgetting to claim annual consumables (CPAP supplies, hearing aid batteries) in each subsequent year.
When This Relief Does Not Apply
Key Takeaways
- ➤Hearing aids, orthotics, CPAP machines, and other prescribed medical appliances qualify at 20%.
- ➤Annual consumables (batteries, CPAP masks) also qualify each year — a consistent ongoing claim.
- ➤The prescription or professional report supporting the appliance is the key supporting document.
Frequently Asked Questions
Do hearing aids qualify for tax relief in Ireland?
Yes. Hearing aids prescribed by an audiologist or ENT specialist qualify for 20% income tax relief as medical appliances under s.469 TCA 1997.
Do orthotics qualify for tax relief?
Yes. Custom orthotics prescribed by a podiatrist or orthopaedic consultant qualify. Off-the-shelf insoles purchased without a prescription do not.
Does a CPAP machine qualify?
Yes. CPAP, BiPAP, and APAP machines prescribed for diagnosed sleep apnoea qualify as medical appliances. Annual consumables (masks, tubing, filters) also qualify each year.
What documentation do I need for a hearing aid claim?
The audiologist's report or ENT specialist's prescription confirming the diagnosis and recommendation, and the invoice from the hearing aid supplier.
Can I claim for a family member's hearing aids?
Yes. If you paid for a child's or spouse's hearing aids, include the cost in your own health expenses claim.
How far back can I claim for medical appliances?
Up to four years. In 2026, you can claim for qualifying costs from 2022, 2023, 2024, and 2025.