Health expenses
How do you claim health expenses?
Note
The Med 1 is no longer available. Health expenses are claimed through your tax return form.
You can claim relief on health expenses after the year has ended.
You can only claim for expenses that you have receipts for. You can claim relief on the last four year's health expenses.
If you have private health insurance you can claim tax relief on the portion of those expenses not covered by your insurer.
If you are paying nursing home expenses, you may be able to claim relief during the year.
How to claim if you are a PAYE taxpayer
The quickest and easiest way is using our online service myAccount to complete an Income Tax Return.
2019 and subsequent years:
- sign into myAccount
- click on ‘Review your tax’ link in PAYE Services
- request Statement of Liability
- click on ‘Complete Income Tax Return’
- in the ‘Tax Credits & Reliefs’ page select ‘Health’ and ‘Health Expenses’
- complete and submit the form.
2018 and prior years:
- sign into myAccount
- click on 'Review your tax' link in PAYE Services
- select the Income Tax Return for the year you wish to claim for
- in the ‘Tax Credits & Reliefs’ page select ‘Health’ and ‘Health Expenses’.
- complete and submit the form.
If you are jointly assessed, it is the assessable spouse or nominated civil partner who needs to apply.
The vast majority of people who claim this relief online receive their tax refund, if due, in five working days.
If you are unable to use myAccount
Please contact your Revenue office.
How to claim if you are self-assessed
Sign into ROS and complete the health expenses section on your annual Form 11.
Health expenses paid by more than one person
Each person can individually claim the part of the expense paid by them.
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
- paid for the care.
- Example
You have an illness in December 2018 which requires treatment. Your health expenses cost €1,000 in total. You pay €700 in 2018 and the remaining €300 in 2019.
You have two options when claiming tax relief for these health expenses.
Option 1 - you can claim €1,000 for the 2018 tax year.
Option 2 - you can claim €700 for the 2018 tax year and €300 for the 2019 tax year.
Receipts needed in order to make a claim for Health expenses
You are required to keep all original receipts for six years when making
a claim for health expenses. You do not need to submit these receipts (this includes Med 2 forms) when you make a claim. However, we may request to view them if your claim is selected for checking.
The Revenue Receipts Tracker app (RRTA) is the quickest and easiest option to save your receipt details or images, or both, to Revenue storage. If you choose this option, the information you provide will automatically be uploaded to your income tax return. This makes it easier for you to complete your return. You are not required to keep copies of paper receipts if you use Revenue storage.
You can also choose to save receipt details or images, or both, to your mobile device only. You must keep a record of original receipts for six years if you avail of this option.
The receipt images you upload must be legible.