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Medical Expenses
Updated Jan 2026

Laser Eye Surgery Tax Relief Ireland 2025: Claim 20% Back

Claim 20% tax relief on laser eye surgery in Ireland. LASIK, LASEK, PRK and other corrective procedures qualify. Complete guide with examples.

9 December 2025
3 min read

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Laser eye surgery qualifies for 20% tax relief in Ireland. If you've undergone LASIK, LASEK, PRK, or another corrective laser procedure, you can claim back a significant portion of the cost.
This comprehensive guide explains what procedures qualify, how to claim, and how to backdate claims for the past 4 years.

How Much Can You Claim Back?

💰 Laser Eye Surgery Tax Relief:
Relief rate: 20% of procedure cost
No upper limit on claim amount
Example: €4,000 laser surgery = €800 tax back
Unlike routine eye care (which isn't eligible), laser eye surgery is classified as a medical procedure and qualifies for tax relief under Ireland's medical expenses relief scheme.

What Laser Procedures Qualify?

  • LASIK (Laser-Assisted In Situ Keratomileusis)
  • LASEK (Laser-Assisted Sub-Epithelial Keratectomy)
  • PRK (Photorefractive Keratectomy)
  • SMILE (Small Incision Lenticule Extraction)
  • Other corrective laser procedures performed by qualified ophthalmologists

What Doesn't Qualify for Tax Relief?

❌ Not Eligible for Tax Relief:

  • Routine eye examinations
  • Prescription glasses
  • Contact lenses
  • Non-prescription sunglasses

Note: While these don't qualify for tax relief, you may be eligible for support through the Treatment Benefit Scheme if you pay PRSI.

Example Calculations

Procedure Cost Tax Back (20%)
LASIK (both eyes) €4,000 €800
LASEK procedure €3,500 €700
PRK surgery €3,000 €600

Alternative Support: Treatment Benefit Scheme

While glasses and contact lenses don't qualify for tax relief, if you pay PRSI contributions, you may be eligible for support through the Treatment Benefit Scheme:
  • Free eye examination once every 2 years
  • €42 contribution towards glasses or contact lenses
  • Available to those with sufficient PRSI contributions

Documentation Needed

  • Clinic invoice showing procedure cost and date
  • Medical report from ophthalmologist (if requested)
  • Proof of payment (receipt or bank statement)
Keep all documentation for 6 years in case Revenue requests verification.

Frequently Asked Questions

Can I claim for surgery abroad?

Yes. Laser eye surgery performed in EU/EEA countries qualifies. Procedures outside the EU may qualify if recommended by your Irish doctor.

What if insurance covered part of the cost?

You can only claim relief on the portion you paid yourself. Deduct any insurance reimbursements from your claim.

How far back can I claim?

You can claim for the current year plus the previous 4 years. In 2025, that means 2021-2025.

Start Your Laser Surgery Claim

If you've had laser eye surgery and haven't claimed tax relief, you could be owed hundreds of euros. Our team reviews your complete situation to maximise your claim.
Filed under:Medical Expenses

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