Most PAYE workers in Ireland do not claim what they are entitled to. If you have paid for GP visits, dental treatment, hospital stays or specialist consultations in the last four years, you may be owed a tax refund — and it is simpler to recover than you think.
Revenue allows a 20% income tax credit on qualifying medical expenses that are not reimbursed by your employer or health insurance. This applies to you, your spouse, and any dependant for whom you pay medical costs.
Revenue does not require you to submit receipts when you file, but they will ask for them during a compliance check. Workers who throw out their pharmacy and GP receipts have no way to substantiate a claim — and face repayment plus interest.
You can only claim on the portion not covered by VHI, Laya, Irish Life or any other provider. Claiming on reimbursed amounts is an error that can attract a Revenue audit.
Claims must be made within four years of the end of the tax year in which the expense was incurred. Expenses from 2021 are claimable until 31 December 2025. After that, the entitlement is lost permanently.
Medical costs you paid on behalf of your parents, children or other dependants all count — as long as you were the one who paid. Many PAYE workers miss this entirely.
If your employer reimburses some medical costs through a healthcare scheme, only the net out-of-pocket element is claimable. Claiming the gross amount is an error.
The relief is 20% of qualifying expenses — the standard rate of income tax. There is no cap on the amount you can claim.
Revenue's MyAccount portal lets you file medical claims yourself. The problem is knowing what qualifies, aggregating four years of receipts accurately, and ensuring you do not claim on amounts that were already reimbursed — any of which can result in an overclaim and a subsequent compliance letter.
D'Emilia Accounting reviews your medical expenses alongside your full tax position — including your Rent Tax Credit, remote working relief and any flat-rate expenses you may be entitled to. A professional review maximises what you recover while keeping your record clean.
Many PAYE workers miss refunds because they do not claim the right credits. D'Emilia Accounting can review up to 4 years of your taxes for €100.
Talk to us on WhatsAppThe relief is 20% of qualifying expenses — the standard rate of income tax. There is no upper limit on the amount you can claim, provided the expenses are genuine and not reimbursed.
Yes, but only for non-routine dental work. Crowns, veneers, implants and orthodontic treatment qualify. Routine fillings, extractions and check-ups do not.
You can claim for the four most recent tax years. In 2026, that means 2022, 2023, 2024 and 2025. Expenses from 2021 must be claimed by 31 December 2025.
Yes. If you paid medical expenses for your spouse, child or any dependant, you can include those costs in your own claim — regardless of whose name is on the receipt.
Revenue does not require receipts at the time of filing, but you must hold them for six years in case of a compliance check. Without receipts, any claim can be disallowed.
You can only claim on the portion that was not reimbursed. If your insurer paid €800 of a €1,000 bill, you can claim relief on the remaining €200.
