You may claim tax relief in respect of the cost of certain medical expenses. However you can not claim tax relief for any medical costs that will be reimbursed through medical insurance, any claim that will be subject to a compensation payment or routine dental checks.
A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates.
Tax relief is also available for non routine dental (e.g. root canal treatment) and ophthalmic (e.g. laser eye surgery) care. Revenue has issued guidelines on tax relief for dental treatment received in dentists surgery.
Simply fill in a Med 1 form for medical expenses and Med 2 form for dental expenses, which can be found in our download centre. Complete the form and send to the revenue. Receipts must be kept for 6 years but do not need to be sent with your claim.