Routine dental care
You cannot claim relief for routine dental care. This includes:
- scaling or cleaning
- tooth extraction
- providing or repairing artificial teeth or dentures.
Non-routine dental treatments
You can claim relief for non-routine dental care. This includes:
- veneers or Rembrandt type etched fillings
- tip replacing
- gold posts or fibreglass posts
- inlays (a smaller version of a gold crown). You can only claim relief for gold if they are made outside the mouth.
- endodontics (root canal treatment)
- periodontal treatment for gum disease such as:
- root planing (including curettage and debridement) and gum flaps
- chrome cobalt splints (but not if it contains teeth)
- implants (including bone grafting and bone augmentation)
- orthodontic treatment (provision of braces and related treatments)
- surgical extraction of impacted wisdom teeth
- bridgework (an enamel-retained bridge or a tooth-supported bridge).
Non-routine dental care outside Ireland
You can claim for non-routine dental treatment performed outside of Ireland. To qualify for relief, the dentist must be a qualified dentistry practitioner under that country's laws. You must have the dentist complete a Form Med 2 for your claim.
How to claim dental expenses
To claim tax relief on non-routine dental expenses you must:
- include this amount in your health expenses claim under the Non-Routine heading
- have a Form Med 2 completed by your dentist.
Your dentist will normally give a Med 2 to you after your treatment. If you receive treatment over more than one year, they must complete a separate Med 2 for each year.
Details on how to make a claim is explained in 'How do you claim health expenses?' page.
The Med 2 is a receipt for your dental expenses. It is not the claim form. You do not need to send your Med 2 to Revenue, but you should keep it in your records. We may ask you to provide it if we need to check your claim.
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