Home › All grants › Health expenses tax relief

Health expenses tax relief

Most qualifying health costs get tax relief at 20%, so €1,000 of costs reduces your tax by €200 if you paid at least that much Income Tax.

Last checked October 2026

What it is

Claim 20% tax relief on most non-routine health costs: GP and consultant fees, prescriptions, non-routine dental including orthodontic treatment and braces, physiotherapy, podiatry and chiropody, plus fertility treatment. It also covers special diet expenses for coeliacs and diabetics, so the extra cost of gluten free food is claimable. An educational psychological assessment by an educational psychologist and speech and language therapy also qualify. That is the money back for a family who paid privately to have a child assessed for dyslexia or dyscalculia. Hearing aids and other medical or surgical appliances count too. Nursing home costs qualify at your highest rate. Claim through Revenue myAccount, up to four years back. Non-routine dental work, braces included, needs a Med 2 form signed by your dentist and routine treatment (fillings, extractions, scaling, dentures) does not qualify at all. The educational psychological assessment and the speech and language therapy qualify only for a person under 18 or over 18 at the start of the tax year and in full-time education.

Who can get it

You paid the cost yourself. It can be for you, a family member or anyone else
The care was carried out or advised by a registered practitioner such as a doctor or a dentist
You paid Income Tax in the year you are claiming for, because the relief is paid as a tax refund
The cost was not repaid by an insurer, the HSE or any other source. If you have private health insurance you can claim the part it did not cover

Good to know

Relief is given at the standard rate of 20%, even if you pay tax at 40%. So €1,000 of qualifying costs reduces your tax by €200 if you paid at least that much Income Tax. Nursing home costs are the exception. They are relieved at your marginal rate if the home provides 24-hour on-site nursing care. That is 40% or 20% depending on how much of your tax you paid at each rate. You cannot claim the part the HSE pays.
Routine dental care does not qualify. That means fillings, scaling or cleaning, extractions and dentures. Surgical removal of impacted wisdom teeth does qualify. Non-routine work also qualifies, such as crowns, root canal treatment and braces. Ask your dentist for a Med 2 form and keep it, as Revenue may ask to see it. You need a separate Med 2 for each year of treatment. If you claim in real time during the year you must upload it to the Receipts Tracker. Routine eye care such as eye tests does not qualify either.
Drugs and medicines must be prescribed by a practitioner. The exception is the Common Conditions Service, where Revenue allows the pharmacist consultation and the medicines prescribed under it for charges paid from January 2026. Physiotherapy and similar treatment must be prescribed by a practitioner too. Self-referral does not qualify. Revenue's overview page says podiatry and chiropody costs can qualify if a practitioner prescribed, referred or advised them.
An educational psychologist's assessment and speech and language therapy qualify only for a person under 18. They also qualify for someone who was over 18 at the start of the tax year and in full-time education.
You can only claim for costs you have receipts for. Keep the originals for six years. Revenue does not ask for them when you claim but may ask later.

How to claim

The Med 1 form is no longer available. Claim through Revenue myAccount if you are a PAYE taxpayer or through ROS if you are self-assessed. In myAccount you can claim in real time during the year or complete your Income Tax Return for an earlier year. You can go back four years. Each year is claimed separately. If you get care in one year and pay for it in the next you can claim in the year of the care or the year you paid. Most online refunds arrive within five working days.

Go to the official page →

Checked against the official source on 7 October 2026. Always confirm the details on the official page before applying.

Questions people ask

How much do I get back on health expenses?

Relief is given at the standard rate of 20%, even if you pay tax at 40%. On €1,000 of qualifying costs that reduces your tax by €200 if you paid at least that much Income Tax. Nursing home costs are the exception. They are relieved at your marginal rate if the home provides 24-hour on-site nursing care. That is 40% or 20% depending on how much of your tax you paid at each rate. You cannot claim the part the HSE pays.

Can I claim for braces and other dental work?

Braces and other non-routine dental work qualify. So does surgical removal of impacted wisdom teeth. Ask your dentist for a Med 2 form and keep it. If you claim in real time during the year you must upload it to the Receipts Tracker. Routine care does not qualify. That means fillings, scaling or cleaning, other extractions and dentures.

Can I claim for gluten free food?

Yes if you are a coeliac and the food is specifically manufactured to be gluten free. Gluten free alcohol does not qualify. You need a letter from your doctor stating your condition and dietary requirements. Send it to Revenue through MyEnquiries in myAccount. Keep your receipts. Diabetic products qualify on similar terms if your doctor recommends them.

Can I claim for an educational psychologist's assessment?

Yes for a child under 18. It also qualifies for a person who was over 18 at the start of the tax year and in full-time education. Speech and language therapy follows the same age rule.

Related guides

Not sure if this one is you?

Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.

Check what you might qualify for →

Was this helpful?