Health/Medical Expenses Relief.
You may claim tax relief for certain medical expenses incurred, whether for yourself, your spouse, your dependent child or a dependent relative you are entitled to a Dependent Relative tax allowance. You cannot claim relief for any expenditure which has been or will be reimbursed, for example by the VHI,The Regional Health Board, or where a compensation payment has been made or will be made. You must also bear the first €100 of any medical expenses incurred in any tax year yourself. (If you are claiming relief in respect of two or more persons, you must bear the first €200 yourself).

What medical expenses qualify?
Most medical expenses, with the exception of routine dental, ophthalmic and maternity treatments, qualify for relief. If you have any query regarding expenses that are not listed please contact you local tax office or the Central Telephone Information Office at: 01 8780000.

How do I claim?
You should complete a form MED1 at the end of the tax year and send it with your tax return to your tax office. When completing form MED1 you should ensure that you only claim for amounts for which you hold receipts. While you do not need to send the receipts to the tax office with your claim you must retain the receipts as you may be asked to submit them if your claim is chosen for detailed examination.

Where the claim is for dental treatment, a form MED2 (available from you dentist, by whom it should be completed) must also be submitted with the form MED1.
A long term patient in a nursing home, who pays tax under PAYE, can apply to have the expenses allowed in his or her tax-free allowances.

When is the relief given?
You can choose whether you want the relief give for the year in which the payments were made or else for the year in which the expenses were incurred.

If my child has income but is otherwise a qualifying child. Can I claim for him/her?
Yes - if the child's income is less than €2100. Where the child's income is greater than €2100 no relief is available. Remember income will include any qualifying payment made to a child under a Deed of Covenant.