Applying for relief on health expenses and keeping receipts
You can claim relief on health expenses after the year has ended. You should wait for your P60 statement to arrive before claiming. If you are jointly assessed, you must also wait for the P60 statement from your spouse or civil partner.
If you are paying nursing home expenses, you may be able to claim relief during the year.
Applying for relief on health expenses
If more than one person paid for health expenses, each person can individually claim their portion of relief. If you are married or in a civil partnership, and you are jointly assessed, then you will share the relief if you have both paid tax.
How to apply if you are a PAYE taxpayer
The quickest and easiest way to claim relief on health expenses is using our online service myAccount. The vast majority of people who claim this relief online receive their tax refund, where it is due, within five working days.
You can use myAccount to complete a Form 12 tax return for the year you wish to claim for. You can do this by following these steps:
- Sign into myAccount
- click on 'Review your tax' link in PAYE Services
- select the Form 12 for the relevant tax year
- in the ‘Tax Credits & Reliefs’ page select ‘Health Expenses’ and add it as a tax credit.
If you are jointly assessed it is the assessable spouse or nominated civil partner who needs to apply.
If you are unable to use myAccount
You can claim your health expenses by completing a paper Form 12 tax return. You can request a Form 12 by calling our 24-hour telephone number 1890 30 67 06 (or 00353 1 70 23 050 for callers outside the Republic of Ireland). You will need to leave:
- your name
- your full postal address
- your Personal Public Service Number
- the number of forms you need.
Alternatively you can email these details to firstname.lastname@example.org.
How to apply if you pay tax under the self-assessed system
The relief is claimed by completing the health expenses section on your Form 11 annual tax return.
Health expenses paid over different years
You may receive health care in one year, but pay for it the following year. In this case, you can choose to claim the relief either:
- in the year you received the care
- in the year you paid for the care.
You have an illness in December 2016 which requires treatment. Your health expenses cost €1,000 in total. You pay €700 in 2016 and the remaining €300 in 2017.
You have two options when claiming tax relief for these health expenses.
Option 1 - you can claim €1,000 for the 2016 tax year
Option 2 - you can claim €700 for the 2016 tax year and €300 for the 2017 tax year.
Record of receipts
If you make a claim for health expenses, you must keep a record of the receipts (this includes Med 2 forms). You do not need to submit these receipts when you are claiming. However, we may request to view them if your claim is checked.
You must keep receipts for six years once you have claimed for these expenses.
You can use the Receipt Tracker on RevApp to keep a digital record of your receipts. You have an option to store them on your device or in Revenue cloud storage. If you keep the receipts in cloud storage, you do not need to keep paper copies. However the receipt images you upload must be legible.