What is health expenses tax relief?
If you pay for medical expenses that are not covered by the State or by private health insurance, you may be able to claim tax relief on them through Revenue. This is known as health expenses relief, and it can include the cost of prescribed medicines. Relief is given at the standard rate of tax (currently 20%), so for every €100 of qualifying expenses you may be able to claim €20 back. You cannot claim relief on any amount that has been reimbursed — for example by health insurance or the HSE.
What expenses qualify?
To qualify for relief, the healthcare must generally be provided or advised by a registered practitioner, such as a doctor. Revenue lists a wide range of qualifying expenses.
Prescribed drugs and medicines
You can claim relief on the cost of drugs and medicines where they have been prescribed, referred or advised by a doctor. If you pay for prescriptions through the year, these costs can add up, and relief may be available on the amount you have paid.
Other common qualifying expenses
These include doctors’ and consultants’ services; diagnostic procedures recommended by a practitioner; services in hospitals or clinics; physiotherapy or similar treatment (such as a chiropractor or osteopath) where advised by a practitioner; podiatry or chiropody; and certain non-routine dental care. Under the new Common Conditions Service, you may also claim relief on the cost of consultations and any medicines prescribed by participating community pharmacists.
What does not qualify
Routine dental care, routine eye care such as eye tests, and cosmetic procedures (unless the procedure corrects a health issue). If you are unsure whether something qualifies, check the Revenue guidance or contact your Revenue office.
How much can you claim back?
Health expenses relief is given at the standard rate of tax, currently 20%. For example, if you paid €500 in qualifying expenses over the year that were not reimbursed, you may be able to claim €100 back.
How to claim (myAccount or your Income Tax Return)
If you are a PAYE taxpayer, you can claim health expenses relief through Revenue’s myAccount, by completing the health expenses section of your Income Tax Return for the relevant year. If you are self-assessed, you claim through your Form 11 in ROS. You can generally claim for the previous four tax years. Revenue’s online receipts tracker can help you store and submit your receipts.
Keeping your receipts
Keep your receipts for any expenses you claim. Revenue can ask to see them to verify a claim, and you should retain them for six years. Inish Pharmacy can provide receipts for your prescriptions and purchases to help with your claim — just ask our team.
Whose expenses can you claim for?
You can claim relief on your own qualifying health expenses, those of a family member, or those of any individual, once you have paid for them.
Where to get accurate, up-to-date information
Tax rules and rates can change. For the current rules, the full list of qualifying expenses, and how to claim, always check Revenue’s health expenses pages at revenue.ie, or speak to Revenue or a qualified tax adviser. This article is general information only and is not individual tax advice. Last reviewed: June 29th 2026.