What can qualify?
Revenue includes doctor's and consultant's services and medicines prescribed, referred or advised by a practitioner. The care must be carried out or advised by a registered practitioner. Keep the consultation and medicine receipt distinct from any other charge.
Revenue: qualifying health expensesA package labelled ‘weight management’ is not automatically wholly eligible. Ask for an itemised invoice if it combines medical care with membership, coaching, supplements or delivery. Check any uncertain component with Revenue rather than applying 20% to the headline package.
Worked examples after reimbursements
Example 1: suppose €300 of medicine and a €50 consultation are both qualifying expenses, with no reimbursement. The qualifying amount is €350, and 20% is €70. The cost after that relief would be €280, if the full relief is available. These are illustrative amounts, not quoted treatment prices.
Example 2: suppose an insurer pays €30 towards the same €350 bill. Subtract it first: €350 − €30 = €320. At 20%, relief is €64, leaving €256 after insurance and tax relief. You cannot also claim relief on the reimbursed €30.
Revenue: health-expense tax reliefTax relief reduces your Income Tax; the full calculated amount is available only if your tax position supports it. A receipt alone does not guarantee a refund.
Revenue: how to claim health expensesMed 1 has been replaced by the Income Tax Return
Revenue says Med 1 is no longer available. PAYE taxpayers use myAccount; self-assessed taxpayers complete the health-expenses section of Form 11 in ROS. PAYE taxpayers can also claim eligible expenses during the current year through the real-time route.
Revenue: how to claim health expenses- Previous PAYE year: myAccount → Review your tax for the previous 4 years → Statement of Liability → Complete Income Tax Return.
- Under Tax Credits & Reliefs, select Health, then Health expenses.
- Reconcile your itemised costs against repayment statements before submitting.
Keep a record that reconciles
Keep receipts for six years. Claims generally cover the previous four tax years, with each year claimed separately. Retain prescription receipts, itemised consultation bills and insurer or HSE repayment statements so your net figure can be checked.
Revenue: how to claim health expenses- Total qualifying medical expenses paid for that year.
- Less insurance, HSE or other reimbursements received or due.
- Net qualifying amount submitted to Revenue.
- Keep the claim result separate from the amount originally calculated.