If you pay for prescribed medicines, GP visits or consultant fees in Ireland, you can claim back 20% of the cost from Revenue. Most people never do. The claim takes a few minutes in myAccount, you can go back four years, and you do not have to post in a single receipt. Here is what qualifies, what does not, and how to make the claim.
In 30 seconds
- Tax relief on health expenses is given at the standard rate of 20%. Nursing home fees are the exception, at your highest rate of up to 40%.
- Prescribed medicines, GP and consultant fees, hospital and clinic treatment, and medical card prescription charges all qualify. Medicines bought without a prescription, routine dental work and routine eye care do not.
- Claim through Revenue myAccount (PAYE) or ROS (self-assessed). The paper Med 1 form no longer exists.
- You can claim for the last four years. Keep your receipts for six years. Revenue only asks to see them if your claim is checked.
for every year in which you paid income tax, going back four years
How the relief works
Health expenses relief reduces the income tax you pay. Revenue gives it at the standard rate, so for every €100 of qualifying expenses you get €20 back. To benefit you must have paid income tax in the year you are claiming for. The relief is paid as a refund after the year ends or, if you are a PAYE worker, you can claim it in real time during the year and see it in your next payslip.
You can claim for expenses you paid for yourself, a family member or anyone else, as long as you paid them. You cannot claim for any amount refunded to you, or due to be, by a health insurer, by the HSE or another public body, or through a compensation payment. If your insurer paid part of a bill, you claim on the part you paid yourself.
What qualifies, and what does not
You can claim for
- Drugs and medicines prescribed by a doctor, dentist or other registered practitioner
- Medical card prescription charges (€1.50 or €1 per item)
- What you pay yourself for prescribed medicines under the Drugs Payment Scheme
- GP and consultant fees, and maternity care
- Treatment in a hospital or clinic, and diagnostic tests a practitioner recommends
- Pharmacist consultations and medicines under the Common Conditions Service
- Physiotherapy, chiropody or podiatry if prescribed or referred by a practitioner
- Non-routine dental work such as crowns, root canals, braces and gum treatment (your dentist gives you a Med 2 form)
- Hearing aids and other medical appliances prescribed by a practitioner
- Gluten-free food for coeliacs and diabetic products, with a doctor’s letter
- Nursing home fees, at your highest rate of tax
You cannot claim for
- Medicines, vitamins or supplements bought without a prescription
- Routine dental care: check-ups, cleaning, fillings, extractions and dentures
- Routine eye care: sight tests, glasses and contact lenses
- Cosmetic procedures, unless they correct a health problem
- Anything refunded by your insurer, the HSE or another source
- Health insurance premiums (that relief is already taken off the premium)
The deciding factor for most pharmacy spending is the prescription. A medicine your GP prescribes qualifies. The same medicine bought from the shop floor without a prescription does not. Revenue also confirms that the consultation fee and any medicine prescribed under the pharmacist-led Common Conditions Service qualify.
Prescription charges and the Drugs Payment Scheme
If you have a medical card, the prescription charge you pay at the counter counts as a qualifying expense, so keep the receipts. Our medical card guide explains the €1.50 charge and the €15 monthly cap. If you are on the Drugs Payment Scheme, the amount you pay yourself each month, up to the €80 cap, is your qualifying expense. The part the HSE pays above the cap is not.
A worked example
| Drugs Payment Scheme payments, €80 a month for 12 months | €960 |
| Four GP visits at €65 | €260 |
| One consultant visit | €200 |
| Total qualifying expenses | €1,420 |
| Tax relief at 20% | €284 |
Example figures only. Your refund depends on your own expenses and on having paid at least that much income tax in the year.
How to claim through myAccount
To claim for the current year instead, choose “Manage your tax for the current year”, select Add new credits, then Health and Health expenses, and the relief is applied through your payroll. If you are self-assessed, you claim in the health expenses section of your Form 11 on ROS. If you cannot use the online services, Revenue can send you a paper Form 12 on request. The old Med 1 form has been withdrawn. Your dentist still completes a Med 2 form for non-routine dental work, but you keep it with your receipts rather than sending it in.
Receipts: what to keep and for how long
You do not submit receipts with your claim, but you must have them, and you must keep them for six years in case Revenue asks to see them. Revenue’s Receipts Tracker in myAccount lets you photograph and store receipts as you go, which also makes a real-time claim possible. If you would rather keep paper, a folder for each tax year is enough. For pharmacy spending, keep the till receipt for each prescription and each medical card charge. If you use one pharmacy for the year, ask us for a statement of your prescription payments before you claim, so you have one document instead of a bundle of receipts.
The four-year limit
You must claim within four years of the end of the year in which you paid. In 2026, that means you can still claim for 2022, 2023, 2024 and 2025. Anything earlier is lost. If you received treatment in one year but paid for it the next, you can choose which year to claim it in. Each year needs its own return; Revenue cannot combine several years into one claim.
Need a record of what you paid us?
Ask at the counter or message us and we will prepare a statement of your prescription payments for the year, ready for your claim.
Frequently asked questions
Can I claim tax back on prescriptions in Ireland?
Yes. Medicines prescribed by a doctor, dentist or other registered practitioner qualify for tax relief at 20%. You claim the amount you paid yourself through Revenue myAccount or ROS, for any of the last four years.
Can I claim for over-the-counter medicines?
No, not if you bought them without a prescription. Revenue allows relief on drugs and medicines only when a practitioner prescribed them. If your GP writes a prescription for a medicine that is also sold over the counter, the prescribed purchase qualifies.
Do medical card prescription charges qualify?
Yes. The €1.50 per item charge (€1 if you are over 70) is a payment for prescribed medicines, and Citizens Information confirms it qualifies for tax relief. Keep the receipts from the pharmacy.
What about payments under the Drugs Payment Scheme?
You claim what you actually paid for prescribed medicines, which under the scheme is up to €80 a month. The amount the HSE covers above the cap is not your expense, so it cannot be claimed.
How far back can I claim?
Four years. A claim must be made within four years of the end of the year you paid the expense. In 2026 you can claim for 2022 to 2025, each year on its own Income Tax Return.
Do I need to send Revenue my receipts?
No. You enter the totals online and keep the receipts, or Med 2 forms for dental work, for six years. Revenue may ask to see them if your claim is selected for checking. The Receipts Tracker in myAccount is a handy way to store them.
How long does the refund take?
Revenue says most people who claim online receive their refund, where one is due, within five working days of submitting the return.
Sources
- Revenue, Health expenses overview (the 20% rate and the four-year rule): revenue.ie.
- Revenue, What are qualifying expenses? revenue.ie.
- Revenue, How do you claim health expenses? (Med 1 withdrawn, myAccount and ROS steps, receipts kept six years): revenue.ie.
- Revenue, Receipts Tracker: revenue.ie.
- Citizens Information, Tax relief on medical expenses: citizensinformation.ie.
- Citizens Information, Prescription charges for medical card holders (charges are eligible for tax relief): citizensinformation.ie.
General information for people in Ireland, reflecting Revenue guidance published in 2026. It is not tax advice. Rules can change, so check revenue.ie or speak to Revenue or a tax adviser about your own claim.
