Seán Crowe
Ceist:354. Deputy Seán Crowe asked the Tánaiste and Minister for Finance his plans to add a category to the MED 2 form to allow claims for tax relief for cone beam computed tomography dental imaging. [16921/26]
Amharc ar fhreagraTuesday, 3 March 2026
Ceisteanna (354)
Freagraí scríofa
I am advised by Revenue that section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. 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 expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner.
The definition of practitioner includes a number of medical professionals, including a person registered in the register established under section 26 of the Dentists Act, 1985.
Section 469 TCA 1997 defines health care as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”, and specifically excludes “routine dental treatment”. “Routine dental treatment” is defined as “the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures”.
While non routine dental treatment is not defined in the legislation, Revenue’s interpretation of what is considered to be non “routine dental treatment” is long established and well set out with the list of dental treatments for which relief is allowed outlined in the Form MED 2, linked below.
If the procedure is carried out in the context of ‘dental health care’, to qualify it must be carried out in the provision of “health care” and in the provision of non “routine dental treatment” as set out in guidance and on the Form MED 2. In other words, where ‘cone beam computed tomography dental imaging’ is carried out for the purposes of any of the non routine dental treatments listed in the Form MED 2, the cost of the ‘cone beam computed tomography dental imaging’ would qualify for the relief.
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.
• 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.