Tax Relief

You may claim a refund in respect of medical expenses paid by:

  • You or spouse
  • Child under 18
  • Child over 18, receiving full-time education
  • Relative
  • An individual over 65 or who is incapacitated permanently.

Relief is normally claimed for expenses paid in each tax year. Relief is given at the highest rate of income tax at which you are chargeable for the year of claim.

Drugs and medicine can only be claimed where supplied on the prescription of a doctor.

A claim for qualifying health expenses can be made by completing a MED. 1 form.

This form may be obtained from the Revenue’s forms and leaflet service by phoning 1890 30 67 06 or online www.revenue.ie

No relief is due in respect of:

  • The first €125 of health expenses incurred by an individual.
  • The figure is increased to €250 where incurred by two or more people.
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