The rules for medical expenses tax relief in Ireland have seen updates in recent years, and understanding what's changed can help you maximise your claim. Whether you're claiming for GP visits, dental work, or more significant medical costs, knowing the current rules ensures you get back every cent you're entitled to.
Our specialists stay on top of all tax relief changes. Here's what you need to know about medical expense relief today.
📊 Medical Expense Relief Key Facts 2025
- Relief rate: 20% of qualifying expenses
- Threshold: No minimum amount (claim from €1)
- Who can claim: You, spouse, children, dependents
- Backdate period: 4 years
Current Medical Expense Relief Rules
The core of medical expense relief has remained consistent: you can claim 20% tax relief on qualifying medical expenses that aren't reimbursed by insurance. There's no minimum threshold—you can claim relief from the first euro spent.
What Qualifies?
Qualifying expenses include:
- Doctor and consultant fees: GP visits, specialists, hospital consultants
- Prescribed medications: Drugs prescribed by a medical practitioner
- Dental expenses: Most treatments (not routine check-ups)
- Hospital stays: Maintenance costs during treatment
- Physiotherapy and approved treatments: When prescribed or referred
- Orthodontics: Braces and teeth straightening
- Nursing home fees: For qualifying relatives
What Doesn't Qualify?
- Routine dental check-ups and cleaning
- Purely cosmetic procedures
- Over-the-counter medications (not prescribed)
- Costs already reimbursed by insurance
Health Insurance: What to Know
Health insurance premiums receive tax relief at source (TRS)—meaning your premium is already reduced by 20%. You don't need to claim this separately.
However, any out-of-pocket medical expenses that insurance doesn't cover—excesses, unreimbursed treatments, and costs above your policy limits—are still claimable through the normal medical expenses relief.
💡 Real Example
The Kelly family had health insurance but still paid €3,200 out of pocket over four years—GP visits, prescription co-pays, dental work, and physio sessions. Their 20% relief: €640 back from Revenue.
Maximising Your Medical Expense Claim
Our expert tips for medical refunds show how to get the most back:
- Claim for your whole family: You can claim for expenses you've paid for your spouse, children, and dependent relatives
- Go back four years: Don't just claim for last year—review all four claimable years
- Include all expenses: Even small amounts add up over time
- Keep records: Receipts aren't submitted but should be kept for verification
Combine with Other Reliefs
Medical expenses are just one part of your potential refund. When we review your tax, we also check for:
- Rent tax credit – up to €1,000/year
- Work expenses – for many professions
- Emergency tax – from job changes
- Working from home – for remote workers
The average refund our clients receive is €1,080—medical expenses combined with other reliefs often push this higher.
Claim Your Medical Expenses Back
Our experts will review all your medical costs and find every relief you're entitled to.
Start Your Tax Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Is there a minimum amount to claim?
No, there's no threshold. You can claim 20% relief from the first euro of qualifying expenses. Even smaller amounts add up over four years.
Do I need receipts?
You don't submit receipts with your claim, but Revenue may request them for verification. Keep records for at least six years.
Can I claim if I have health insurance?
Yes—for any costs insurance didn't cover. Excesses, unreimbursed treatments, and expenses above policy limits all qualify for relief.