Revenue pays back 20% of qualifying medical costs you paid out of pocket. No upper limit. Claim for yourself and your whole family — back 4 years.
While routine dental (check-ups, hygienist, basic fillings, extractions) does not qualify, these specific procedures do:
| Procedure | Qualifies? |
|---|---|
| Orthodontic treatment (braces) | Yes |
| Crowns and veneers | Yes |
| Bridgework and dentures | Yes |
| Root canal treatment | Yes |
| Surgical extractions | Yes |
| Routine check-up | No |
| Teeth cleaning (hygienist) | No |
| Standard fillings | No |
The calculation is straightforward: multiply your qualifying out-of-pocket costs by 20%.
| Medical expense | Amount | Relief (20%) |
|---|---|---|
| GP visits × 4 | €240 | €48 |
| Consultant fees | €350 | €70 |
| Physiotherapy × 6 sessions | €420 | €84 |
| Prescription glasses | €280 | €56 |
| Dental crown | €900 | €180 |
| Total example | €2,190 | €438 |
Subtract any amounts reimbursed by your health insurer before calculating — you can only claim what you paid yourself.
Go to revenue.ie and sign in with your MyGovID or PPSN details.
Select the tax year you want to claim for (2022, 2023, 2024, 2025 or 2026).
Add the total qualifying medical expenses for the year. Include expenses for all family members paid by you.
Revenue processes most claims within 5–10 working days. You do not need to upload receipts, but keep them for at least 6 years.
We review your PAYE taxes — up to 4 years, all credits (medical, flat-rate, remote working and more). Most clients get back more than they expect.
Qualifying expenses include GP visits, consultant and specialist fees, physiotherapy, optical (glasses/contact lenses if prescription), hearing aids, dental treatment (not routine check-ups or cosmetic), prescribed medicines, and certain nursing home costs. Hospital expenses also qualify.
Yes. You can claim on your own return for medical expenses paid on behalf of any person — your spouse, civil partner, children, or any other individual. There is no requirement that you are related to them, only that you paid the costs.
No. There is no cap on the amount of medical expenses you can claim. You receive 20% back on all qualifying out-of-pocket costs. The only condition is that the expenses were not reimbursed by health insurance or any other source.
No. You can only claim the portion of expenses that you paid yourself — the excess not covered by insurance, VHI, Laya, Irish Life Health, etc. If insurance covered everything, there is nothing to claim.
You do not need to upload receipts when submitting the claim via myAccount. However, Revenue may request them afterwards to verify the claim, so keep all receipts for at least 6 years.
Routine dental treatment (check-ups, cleaning, filling, extraction) does not qualify. However, specific dental procedures qualify — crowns, veneers, bridgework, orthodontic treatment, dentures, root canal treatment, and surgical procedures. Ask your dentist for a list of qualifying treatments.
Disclaimer: General information only. Verify qualifying expenses at revenue.ie. Not tax advice.
Our accountants review your entire tax position — medical expenses, flat rate, remote working, rent credit, pension and more — and claim everything you are owed from Revenue.