Private Consultant Fees Tax Relief Ireland 2025: Claim 20% Back

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

Private specialist and consultant fees qualify for 20% income tax relief in Ireland under section 469 of the Taxes Consolidation Act 1997. Whether you attended a cardiologist, dermatologist, oncologist, orthopaedic surgeon, or any other specialist registered as a medical practitioner, their consultation fees are qualifying health expenses. The relief applies to initial consultations, follow-up appointments, and second opinion visits.

Key Facts at a Glance

• ✓20% tax relief on all private consultant and specialist fees paid out of pocket.
• ✓Applies to all medical specialties: cardiology, dermatology, oncology, orthopaedics, neurology, and more.
• ✓Initial and follow-up consultations both qualify.
• ✓Deduct any health insurance reimbursement before calculating relief.
• ✓Diagnostic procedures ordered by the consultant also qualify.
• ✓Backdate up to four years.

What private consultant fees qualify

Under section 469 TCA 1997, doctors' fees are qualifying health expenses. This encompasses the consultation fees of any medical practitioner registered under the Medical Practitioners Act 2007. The types of specialist consultations that routinely qualify include:

• Cardiology — consultations with a cardiologist, including ECG interpretation fees where charged as part of the consultation.
• Dermatology — consultations and follow-up appointments with a consultant dermatologist for skin conditions.
• Oncology — consultant oncologist fees for cancer diagnosis, monitoring, and treatment planning.
• Orthopaedics — orthopaedic surgeon consultation and review fees for bone, joint, and musculoskeletal conditions.
• Gastroenterology and general surgery — gastroenterologist or general surgical consultant fees.
• Neurology — neurologist consultation fees for neurological conditions.
• Gynaecology and obstetrics — gynaecologist consultation fees, including private obstetrician packages.
• Psychiatry — consultant psychiatrist fees (a medical doctor specialising in psychiatry qualifies as a registered medical practitioner).
• Any other registered medical specialist — any consultant who is registered on the medical register qualifies.

Diagnostic procedures ordered by consultants

When a consultant orders diagnostic tests — blood tests, scans, MRIs, CT scans, X-rays, biopsies, endoscopy, colonoscopy — those procedure costs also qualify for 20% tax relief under the diagnostic procedures category at s.3.1 of Revenue's Part 15-01-12. The key requirement is that the diagnostic procedure was carried out on the advice of the consultant (a registered practitioner).

In practice, the private hospital or clinic bill for diagnostic testing often appears on a separate invoice from the consultant's own fee. Both invoices are qualifying health expenses and should be included in your claim.

How health insurance affects the claim

Many private consultant appointments are partially or fully covered by health insurance. Where your insurer (VHI, Laya, Irish Life Health, Aviva) reimbursed the consultant fee, you can only claim tax relief on the out-of-pocket balance you personally paid. Some consultants charge a top-up fee above the insurer's schedule fee — only the top-up you personally paid qualifies.

Where you attended a private consultant through a public hospital outpatient department (on a public or semi-private basis), the fee structure may differ. Retain your invoice and insurance settlement to identify the out-of-pocket amount accurately.

Private versus public hospital attendance

For health expenses purposes, what matters is whether you paid the consulting fee out of pocket — not whether you attended a public or private hospital. A consultant appointment at a public hospital (where you paid the private patient consultant fee) qualifies on the same basis as an appointment at a standalone private clinic. Similarly, a public hospital outpatient charge (the standard outpatient charge where applicable) is a qualifying health expense.

Second opinions

The cost of obtaining a second medical opinion from another consultant qualifies for 20% relief in the same way as any other consultant appointment. There is no restriction on claiming for second or subsequent specialist consultations — each qualifying consultation fee is a separate qualifying health expense.

How to claim private consultant fees

• Step 1: Obtain the consultant's invoice for each qualifying appointment showing the specialist, date, and fee.
• Step 2: Identify any insurance reimbursement and deduct from the qualifying amount.
• Step 3: Log in to myAccount → PAYE Services → Review your Tax → select the relevant year.
• Step 4: Enter the total out-of-pocket consultant fees under Health Expenses.
• Step 5: Upload or retain receipts for six years.

Scenarios

Common Mistakes to Avoid

• ✗Including the insurance-reimbursed portion in the claim rather than only the out-of-pocket balance.
• ✗Not claiming diagnostic procedure costs separately (MRI, blood tests, scans) because they appeared on a separate invoice from the consultant fee.
• ✗Missing consultant fees from prior years — most private practices retain billing records and can issue duplicate invoices.
• ✗Not claiming second opinion consultations, mistakenly believing only the primary consultant qualifies.

When This Relief Does Not Apply

Key Takeaways

• ➤Every private consultant and specialist fee paid out of pocket qualifies for 20% relief — including follow-ups and second opinions.
• ➤Diagnostic tests ordered by the consultant (scans, blood tests, endoscopies) are separately qualifying health expenses.
• ➤Pool consultant fees for your whole family: spouse, children, and parents in a single submission.

Frequently Asked Questions

Related Guides

• complete guide to qualifying medical expenses
• GP visit tax relief
• claiming for family members' medical costs
• how to backdate medical expense claims up to four years
• documents needed for a health expenses claim