Who qualifies
Anyone who paid qualifying health expenses for themselves or any other individual during the tax year, where those expenses are not reimbursed by insurance or the HSE.
How to claim
Submit Form Med 1 through myAccount, attaching receipts. Revenue typically processes refunds in two to four weeks against your end-of-year Statement of Liability.
Detailed explanation
Medical Expenses Relief allows a refund of 20 percent of qualifying health costs that were not covered by VHI, Laya, Irish Life Health or the HSE Long Term Illness scheme. There is no upper cap on the amount of expenses claimed, but the refund only applies to the portion that you personally bore. Qualifying expenses include GP visits, consultant fees, prescribed medication, hospital and outpatient charges, physiotherapy on referral, ambulance services, prescribed psychotherapy, IVF treatment, prescribed dietary products such as gluten-free food for coeliacs, and the cost of certain medical appliances. Routine ophthalmic and routine dental treatment do not qualify but non-routine dental treatment such as crowns, bridges, root canals, periodontal treatment and orthodontics for under 18s does qualify; you must complete Form Med 2 signed by your dentist. Home nursing care qualifies in certain cases, where the patient requires constant nursing supervision; receipts must show the nurse PIN registration number. Travel costs to a hospital are limited to 0.31 euro per kilometre and only when travel is medically necessary. Health insurance premiums attract a different relief at source through the insurer rather than via Med 1. You can claim relief for expenses paid for any other person, not just dependents, since the rule is based on payment rather than relationship. Claims can be made up to four years retrospectively.
Worked example
Peter and his family had 4,500 euro of unreimbursed medical bills in 2026, including consultant visits, physio after a sports injury and orthodontics for his daughter. Relief at 20 percent = 900 euro refunded by Revenue once his Statement of Liability finalises in early 2027.