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MED1 medical expenses tax-back in Ireland: a plain-English guide
If you've paid for a GP visit, dentist, physio, prescription or anything similar in the last four years, Revenue probably owes you 20% of it back. The form used to be called MED1; now it's just a section in your end-of-year tax review. Here's what counts, what doesn't, and how to actually claim it.
How much can you actually claim?
The standard rate is 20% of qualifying medical expenses (40% in the rare case of nursing-home care, where it's at the marginal rate). So:
- €60 GP visit → €12 back
- €100 dental check-up + clean → €20 back
- €450 root canal → €90 back
- €800 in physio sessions over the year → €160 back
You can only get back as much as you paid in income tax, but for most working people that's not the limiting factor.
What qualifies
- GP and consultant fees
- Hospital and clinic fees
- Prescribed medicines (the bit you pay, not the HSE-funded bit)
- Physiotherapy, when prescribed by a doctor
- Most diagnostic procedures: scans, blood tests, x-rays
- Maternity care
- IVF and similar treatments
- Specialist treatments (dermatology, cardiology, etc.)
- Speech therapy and occupational therapy when needed
- Travel to and from medical appointments in some cases
Dental — special rules
Dental is treated separately. Routine dental work — check-ups, cleaning, fillings, basic extractions — does not qualify. Non-routine dental work does qualify, including:
- Crowns
- Veneers
- Tip replacements
- Root canal treatments
- Periodontal (gum) treatments
- Orthodontics (braces)
- Surgical extractions and implants
Your dentist needs to give you a Form Med 2 (signed receipt) for non-routine work — keep it in case Revenue asks.
What doesn't qualify
- Routine dental check-ups, cleanings, fillings, extractions
- Cosmetic procedures (unless medically necessary)
- Routine eye tests and glasses (separate eye-test relief is being phased)
- Over-the-counter medication you bought without a prescription
- Vitamins and supplements
- Gym memberships
- Anything refunded by health insurance — only the portion you actually paid out of pocket
Health insurance and the "net of refund" rule
This is the trap that catches people. If your health insurer refunded part of a fee, you can only claim the part you paid. So if a consultant cost €250, your insurance paid back €100, your relief is on €150 — that's €30 back, not €50.
How far back can I claim?
Four years. So in 2026 you can claim for 2022, 2023, 2024 and 2025 if you haven't already.
How to claim — the Revenue myAccount steps
- Sign in to Revenue myAccount.
- Click PAYE Services → Review your tax 2022–2025.
- Pick the year you want to claim for, then Request Statement of Liability.
- You'll be guided through a series of questions. When you reach the credits section, look for Health Expenses.
- Enter the total qualifying expenses for the year. You'll be asked to split it between medical and non-routine dental.
- Submit. Revenue processes the refund and pays it to the bank account in myAccount, usually within a few weeks.
Do I need to upload receipts?
No — you self-declare the totals. You're required to keep receipts for six years in case of audit, but you don't upload them with the claim. Revenue audits are rare for routine medical claims.
Tip: do four years in one sitting
If you've never claimed, repeat the steps above for each of 2022, 2023, 2024 and 2025. It's the same form four times. A typical adult who sees a GP twice a year and has had any non-routine dental work can recover several hundred euro this way.
Skint can total your medical spend for you
How much have you paid in medical expenses this year?
Drop your bank statement into Skint. We'll spot GP, dentist, optician, hospital and pharmacy spend automatically and estimate your MED1 refund — so you know what's worth claiming.
Run the estimate