Health expenses tax relief: what qualifies and how to claim

Values by tax year

Who qualifies

• You paid the expense for yourself or any other person.
• The expense is on Revenue's list of qualifying health expenses.
• You were not reimbursed by health insurance, the HSE or anyone else for that part of the cost.

Exclusions and pitfalls

• Routine dental and ophthalmic care (check-ups, scaling, glasses) does not qualify.
• Cosmetic procedures do not qualify unless medically necessary.
• Expenses reimbursed in full are excluded; partial reimbursements reduce the eligible amount.

How to claim, step by step

1. Add receipts during the year in the Revenue Receipts Tracker (optional).
2. myAccount > PAYE Services > Review your tax for the previous four years > Statement of Liability > Complete Income Tax Return > Tax credits and reliefs > Health > Health expenses.
3. Enter total qualifying expenses and any reimbursements; nursing home fees are entered separately.

Documents to keep

• Receipts for every expense
• Insurance statements showing reimbursements
• Med 2 from your dentist for qualifying dental work

Worked examples

All examples use hypothetical people and figures.

Frequently asked

Terms used here

• Tax relief
• Standard rate

Next steps

• Nursing home expenses
• Dental and optical relief
• Medical insurance relief
• Claim it as part of your PAYE tax refund (back to 2022)
• Complete your PAYE Income Tax Return