Your costs
Medical & Dental Expenses Relief
Get 20% back on GP visits, consultants, prescriptions, physio, braces and other qualifying health costs, for yourself or anyone you paid for.
2022 refunds close on 31 December 2026
Who it's for
- Anyone who paid medical costs for themselves, family or anyone else in the last four years
- People who paid for non-routine dental work such as crowns, root canals or braces
- Families paying nursing home fees for a relative
- People with health insurance who still paid part of the bill
What you can claim
20% of qualifying costs that were not paid back by your insurer, the HSE or a compensation payment. Nursing home fees get relief at your highest rate, up to 40%, on the part you pay (not the HSE's Fair Deal share).
It does not matter who the care was for. What matters is that you paid. Each year is claimed separately, and care paid across two years can be claimed in the year you got it or the year you paid.
According to Revenue, health expenses were the most-claimed relief on 2025 returns, with 260,995 taxpayers claiming by 6 March 2026.
Good to know
- Non-routine dental needs a Med 2 form completed by your dentist. It is a receipt, not a claim form: keep it, do not send it in.
- Form Med 1 has been withdrawn. Claims go through the Income Tax Return in myAccount, or in real time during the year.
- Keep receipts for six years. Revenue's Receipts Tracker in myAccount can store them for you.
| Usually qualifies | Does not qualify |
|---|---|
| GP and consultant fees | Routine dental: fillings, scaling and cleaning, extractions, dentures |
| Prescribed drugs and medicines | Routine eye care, such as eye tests |
| Physio, chiropractor or osteopath when referred | Cosmetic procedures, unless correcting a health issue |
| Non-routine dental: crowns, veneers, root canal, implants, braces | Guide and assistance dog costs |
| IVF, routine maternity care, diagnostic tests | |
| Hearing aids and other medical appliances | |
| Psychologist or psychotherapist (conditions apply) |
What we'll need from you
5 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Receipts, or a list of amounts paid in each year
- 02Med 2 forms from your dentist for any non-routine dental work
- 03Details of anything your health insurer or the HSE paid back
- 04Who each cost was for, and who paid it
- 05For nursing homes: the fees you paid yourself
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Do I need to send my receipts to Revenue?
Not usually. You keep them for six years and show them if Revenue asks.
Can I claim for my mum's prescriptions?
Yes, if you paid for them. Relief goes to whoever paid, whoever the care was for.
I have health insurance. Can I still claim?
Yes, on the part your insurer did not cover.
Start your claim
Tell us a little about you and we'll start with your Medical & Dental Expenses Relief claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: health expenses overview
- Revenue: qualifying health expenses
- Revenue: dental expenses (Med 2)
- Revenue: nursing home expenses
- Revenue: how to claim health expenses
- Revenue press release, 11 March 2026 (2025 PAYE returns)
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.