You may claim tax relief in respect of certain qualifying medical/dental expenses paid by you in respect of any individual. Please visit www.revenue.ie to find a list of qualifying medical expenses.Please note that expenses incurred outside the state may qualify.

A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates, therefore you can claim now for the tax years 2013, 2012, 2011 and 2010.

The rate of tax relief is set out below:

Health Expenses @ standard rate

Nursing Home expenditure @ highest rate

You may claim this relief by:
  • Claiming online via Revenue’s PAYE Anytime service
  • Completing Form Med 1 – Health Expenses Claim for Tax Relief (PDF, 1.14MB) and   submitting it to your local Revenue office
  • If the claim includes non-routine dental treatment (see Dental Expenses section), you must obtain aForm Med 2 – DentalExpenses
  • Certificate by Dental Practitioner which is signed and certified by the dental practitioner. This is required whether you claim on-line using PAYE Anytime or submit your Form 11 on ROS.
  • If you use a Form 11 (PDF, 806KB) to make a tax return and claim reliefs and credits, by entering the amount of the health expenses claim at Panel I on the Form 11. There is no need to complete a Form Med 1 in this instance