Health expenses

Overview

You can claim relief on the cost of health expenses. These can be your own health expenses, those of a family member or any individual’s, as long as you paid for them.

You cannot claim relief for any amounts that you have already received, or will receive from:

  • any policy of insurance
  • a public or local authority, for example, the Health Service Executive (HSE)
  • any other source, such as a compensation payment.

You generally receive tax relief for health expenses at your standard rate of tax (20%). Nursing home expenses are given at your highest rate of tax (up to 40%).

This section will explain the types of expenses that qualify for relief and how you can claim that relief.

The four year rule applies for claiming refunds.

Next: What are qualifying expenses?