How do you claim health expenses?

    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 should wait for your P60 statement to arrive before claiming. You must also wait for the P60 statement from your spouse or civil partner if you are jointly assessed.

    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 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 a Form 12. 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 year you wish to claim for
    • 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.

    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

    You can 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 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.

    Receipts for health expenses

    You must keep a record of the receipts for six years once you have claimed for these expenses. If Revenue check your claim, they may ask you to produce recipts. You do not need to send receipts to Revenue (this includes Med 2 forms).

    Instead of keeping paper copies, you can use the Receipt Tracker on RevApp. You can store digital copies (scanned or image) of receipts on your device or in the Revenue cloud storage. The receipt images you upload must be legible.

    Topics: Blog, Tip of the Month

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