Section 469 of the Taxes Consolidation Act 1997 (“TCA”) provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses. These can be costs paid for by the individual in respect of their own health expenses, those of a family member or any other individual.
Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”. Health expenses are defined as “expenses in respect of the provision of health care” and include "expenses representing the cost of maintenance or treatment necessarily incurred in connection with the services of a practitioner".
Section 469 TCA specifically excludes “routine dental treatment” from the definition of “health care”. “Routine dental treatment” is defined as “the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures”.
However, while non-routine dental treatment is not defined in the legislation, the list of dental treatments for which relief is allowed is included on the Form MED 2, which can be accessed on the Revenue website, as linked below. To claim relief on a dental treatment, the Form MED 2 must be signed and certified by the relevant dental practitioner and provided to the taxpayer for onward submission to Revenue if required.
Further guidance on tax relief for qualifying health expenses can be found at the following links:
• Revenue’s Tax and Duty Manual Part 15-01-12 - www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
• Revenue's Website - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/dental-expenses.aspx
• MED 2 form - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/med2.pdf
In response to the Deputy’s question, I do not intend to provide for a temporary tax relief in the manner suggested. Also, while health expenses tax relief is available and may be claimed by individuals for non-routine dental treatment, I do not intend to extend the relief to "routine dental treatment". I would note that the health expenses relief is a longstanding and broadly availed of relief. In 2022, the cost of tax relief for health expenses (excluding nursing home expenses) was €201.1 million and it was availed of by 662,900 claimants.
PRSI schemes are a matter for the Minister for Social Protection and that Department. An overview of the Treatment Benefit Scheme is set out at the following link: www.gov.ie/en/department-of-social-protection/services/treatment-benefit-scheme/