Dentist holding up a model of teeth showing the patient where their dental implant will go and informing them that they can claim tax back on this dental expense

How to Claim Tax Back on Dental Expenses in Ireland

Introduction

Taxpayers are entitled to claim tax back on dental expenses for certain non-routine dental treatments. Tax relief on dental expenses is given at the standard rate of tax, which is 20%. This means you can claim back 20% of the cost of eligible dental treatments. You can claim tax back on dental expenses incurred over the past four years. This allows you to receive a refund on treatments you have paid for within this time frame, ensuring you don’t miss out on potential Tax Refunds. This comprehensive guide will cover what Tax Relief on Dental Expenses is, who qualifies for it, the rate of relief, and the process for claiming the Tax Refund.

Which Dental Expenses are Eligible for Tax Relief

For a dental treatment to qualify for tax relief, it must be classified as a non-routine dental treatment. Any treatments that fall under the category of routine care do not qualify for tax relief.

What Type of Dental Treatment is Considered Non-Routine

  • Crowns
  • Veneers or Rembrandt type etched fillings
  • Tip replacing
  • Gold posts or fiberglass posts
  • Inlays (a smaller version of a gold crown). (You can only claim tax back for gold if they are made outside the mouth.)
  • Endodontics (root canal treatment)
  • Periodontal treatment for gum disease such as:
  • Root planing (including curettage and debridement) and gum flaps
  • Chrome cobalt splints (but not if it contains teeth)
  • Implants (including bone grafting and bone augmentation)
  • Orthodontic treatment (provision of braces and related treatments)
  • Surgical extraction of impacted wisdom teeth
  • Bridgework (an enamel-retained bridge or a tooth-supported bridge).

Can I Claim Tax Back for Dental Relief Outside of Ireland?

You can claim tax back on dental expenses for non-routine dental treatment performed outside of Ireland. To qualify for relief, the dentist must be a qualified dentistry practitioner under that country’s laws. You must have the dentist complete a Form Med 2 for your claim.

What Type of Dental Treatment is Considered Routine

You cannot claim tax back for routine dental care. This includes:

  • Fillings
  • Scaling or cleaning
  • Tooth extraction
  • Providing or repairing artificial teeth or dentures.

Rate of Tax Relief

Dental tax relief for non-routine dental treatments is provided at the standard rate of 20% on the cost of eligible treatments. This means you can claim back 20% of the expenses incurred for these treatments.

Example

If you spent €1,000 on eligible dental treatments, you can claim 20% back, which would be €200.

Claiming Tax Relief on Dental Expenses

To claim tax back on dental expenses, you’ll first need to get a completed Form Med 2 from your dentist. After your treatment, your dentist should give you the form Med 2. If you received treatment over a year ago, it’s required that you complete a separate Med 2 for each year. Next, you can either apply for your refund directly with Revenue or register with us at Anytime Tax Refunds and we can process your refunds for the previous 4 years.

Conclusion

Dental work can be expensive, but many treatments qualify for tax relief, allowing you to deduct a proportion of their cost from your annual tax liability. If you’ve undergone dental treatment in the last four years, you can claim tax back on the procedure.

Contacts

For further advice and information, contact us or visit the below resources:

• Revenue: Information on Dental Expenses
• Citizens Information: Tax Relief on Medical Expenses
• Irish Dental Association: IDA

Frequently Asked Questions

Tax relief is available for non-routine dental treatments. Routine dental treatments such as fillings, extractions (non-surgical), scaling and polishing, and maintenance of dentures do not qualify.

A Med 2 form is a certificate provided by your dentist that details the non-routine dental treatments you have received. You must obtain this form from your dentist to claim tax back on dental expenses.

To claim tax back on dental expenses:

    1. Obtain a Med 2 form from your dentist.
    2. Keep receipts for all payments made for eligible treatments.
    3. Log in to the myAccount service on the Revenue website or register with us at Anytime Tax Refunds.

Tax relief on dental expenses is granted at the standard rate of 20%. This means you can claim back 20% of the cost of eligible dental treatments.

Yes, you can claim tax back on eligible dental expenses for the previous four years. Ensure you have the relevant Med 2 forms and receipts for any claims for past years.

While you do not need to submit receipts with your claim, you should retain them as Revenue may request to see them as proof of your expenses.

You can only claim tax back on the portion of dental expenses not covered by your medical insurance. If you were reimbursed for part of the cost, only the out-of-pocket expenses qualify for tax relief.

The processing time can vary, but once you submit your claim it generally takes a few weeks for Revenue to process and issue any tax refunds.

If your dentist does not provide a Med 2 form, you will not be able to claim tax back on those expenses. Ensure you request this form at the time of treatment.

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1. Authorisation to Act as Agent

I authorise Anytime Tax Refunds Limited, TAIN 76174M of Tubbercurry Co. Sligo to act as my agent in dealing with all aspects of the filing of my Irish income tax return, including the submission of refund or credit claims, allowances or reliefs.

I confirm that all documentary evidence of entitlement to credits/reliefs claimed and taxable income sources, will be held for a period of 6 years beginning at the end of the year of assessment to which the Return of Income and/or claim relates by myself.

I confirm that this authorisation will remain in force until Revenue is formally notified of its cessation by either myself or Anytime Tax Refunds Limited, or for a maximum period of 4 years.

2. Authorisation For Agent to Receive Refunds on Behalf of Client

I authorise the transfer of any refund or repayment of PAYE/Income Levy/Universal Social Charge due to me by the Revenue Commissioners by electronic funds transfer to the following bank account which is held by Anytime Tax Refunds Limited.

International Bank Account Number (IBAN): IE10AIBK93727408931117
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Name of Account holder: Anytime Tax Refunds Limited

I understand that any refund made by the Revenue Commissioners to my agent, Anytime Tax Refunds Limited, on my behalf is refunded in a similar manner as if same were being refunded directly to me and that once the refund is transferred into the bank account nominated by me I have no further call upon the Revenue Commissioners in respect of same.

I understand that Anytime Tax Refunds Limited is acting as my agent and is solely responsible to me in respect of any refund received by them on my behalf. I further understand that my Agent, Anytime Tax Refunds Limited is an independent entity and that the Revenue Commissioners make no endorsement of my agent or any such agency and cannot accept any responsibility whatsoever for problems encountered by me in dealing with them.

I understand and agree that Anytime Tax Refunds Limited will input its own bank account details on the Revenue record for the duration of this mandate and will remove these details on the cessation of the mandate.

I confirm that I am aware of, and agree to, the payment of the fees charged by Anytime Tax Refunds Limited in respect of the services carried out on my behalf and that this fee will be deducted from any amount refunded by Revenue and that the balance of this amount will be paid to me.

3.Terms and Conditions of Authorisation

I understand that Tax law provides for both civil penalties and criminal sanctions for the failure to make a return, the making of a false return, facilitating the making of a false return, or claiming tax credits, allowances or reliefs which are not due.

I confirm that I will provide the necessary documentation to Anytime Tax Refunds Limited to support any refund, credit claims or claims for allowances and reliefs made to Revenue on my behalf by Anytime Tax Refunds Limited.

I confirm that I will provide details of all my sources of income to Anytime Tax Refunds Limited.

I understand that the person selected in Section 1 above is required to retain all documentation relating to any refund or credit or allowance or relief claimed by the agent on my behalf for a period of 6 years beginning at the end of the year of assessment to which the Return of Income and/or claim relates and that Anytime Tax Refunds Limited will be required to produce same to Revenue upon request.