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Health expenses

  1. Overview
  2. What are qualifying expenses?
  3. Dental expenses
  4. Nursing home and additional nursing care expenses
  5. Additional diet expenses for coeliacs and diabetics
  6. Additional health care expenses for a child
  7. Additional expenses for a kidney patient
  8. How do you claim health expenses?

How do you claim health expenses?

Note

The Med 1 form is no longer available. Health expenses are claimed through your Income Tax Return. If you are a Pay As You Earn (PAYE) taxpayer, you also have the option to claim relief in real time during the year.

You can claim relief on health expenses through myAccount or Revenue Online Service (ROS).

You can only claim for expenses that you have receipts for. You can claim relief on the last four year's health expenses. Expenses incurred over a number of years cannot be processed as a single combined claim. Each year has to be claimed separately by completing an Income Tax Return.

Relief for your health expenses is granted by way of a tax refund. To benefit, you must have paid tax in the relevant year.

If you have private health insurance, you can claim tax relief on the portion of those qualifying expenses not covered by your insurer.

How to claim if you are a PAYE taxpayer

The quickest and easiest way to claim relief is through myAccount.

In myAccount, you can claim relief by completing your Income Tax Return at the end of the year, or in real time during the year.

To make a claim in the current tax year, please follow these steps:

  1. Sign into myAccount.
  2. Click on the 'Manage your tax for the current year' link in PAYE Services.
  3. Select 'Add new credits'.
  4. Select 'Health' and then select 'Health expenses', and add it as a credit.
  5. Complete and submit the form.

For 2020 and subsequent years, please follow these steps: 

  1. Sign into myAccount.
  2. Click on the ‘Review your tax for the previous 4 years’ link in PAYE Services.
  3. Request a Statement of Liability.
  4. Click on ‘Complete Income Tax Return’.
  5. In the ‘Tax Credits & Reliefs’ page, select ‘Health' and then select ‘Health expenses’.
  6. Complete and submit the form.

Most 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 Income Tax Return (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
  • or
  • paid for the care.
  • Example

    You have an illness in December 2022 which requires treatment. Your health expenses cost €1,000 in total. You pay €700 in 2022 and the remaining €300 in 2023.

    You have two options when claiming tax relief for these health expenses.

    Option 1 - you can claim €1,000 for the 2022 tax year.

    Option 2 - you can claim €700 for the 2022 tax year and €300 for the 2023 tax year.

Receipts needed 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 service in myAccount is the quickest and easiest option to store your receipts. For further information, please see Manage your receipts with the receipts tracker.

Published: 09 December 2024 Print this page

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