Claiming for Medical Expenses

If we have covered 100% of the cost of a medical expenses, you will not be eligible to make a claim from Revenue. However, you can claim for a qualifying medical expense where we have paid a % of that expense. For example, if we were to cover 50% of €100 consultant visit, then you would have a qualifying expense of €50. If we have not covered a medical expense, you will be eligible to claim relief on the full amount.

According to the Office of the Revenue Commissioners, to quality for relief your health care must be carried out, or advised, by a registered practitioner such as a doctor or a dentist. You can check if a practitioner is registered with The Irish Medical Council or The Dental Council of Ireland.

• doctor’s and consultant’s services
• routine and maternity care for women during pregnancy
• diagnostic procedures recommended by a practitioner
• services in hospitals or treatment facilities such as clinics, where the services are either:
• provided by a practitioner

or

• diagnostic procedures recommended by a practitioner
• transport by ambulance
• in-vitro fertilization (IVF)
• acupuncture (only where provided by a practitioner)
• non-routine dental care
• treatment from a psychologist or psychotherapist where either:
• the psychologist or psychotherapist is a practitioner

or

• you are referred for a diagnostic procedure by a psychiatrist
• additional expenses of health care for a child:
• suffering from a life-threatening illness or permanent disability

or

• who needs speech and language therapy or educational psychological assessment
• additional expenses for a kidney patient
• nursing home and additional nursing care expenses.

You may also be able to claim relief on the following if you are prescribed, referred or advised to, by a practitioner:

• Drugs and medicines.
• Orthoptic or similar treatment (treatment for squints and eye movement disorders).
• Physiotherapy or similar treatment (such as an osteopath or bone setter).
• Podiatry or chiropody costs.
• Special diet expenses for coeliacs and diabetics
• Cost of purchasing, maintaining and repairing medical, surgical, dental or nursing appliances. This includes hearing aids.
  (There are conditions that apply to the purchase of these items. These are explained in Tax and Duty Manual 15-01-12.)
• If you are visually impaired, the Revenue have made the Blind Person’s Tax Credit available

These often include

• Routine dental care.
• Routine ophthalmic (eye) care, such as eye tests.
• Cosmetic surgery or procedures, such as rhinoplasty, breast augmentation or Botox treatment. 
  (Relief may be available where the surgery corrects a health issue, such as breathing difficulties. Contact your Revenue Office for further assistance)
• Guide and assistance dog costs (you can claim the Guide Dog Allowance or Assistance Dog Allowance).

You can submit your claim directly through Revenue by setting up an account. You can claim relief on health expenses after the year has ended. You should wait for your Employment Detail Summary (Previously P60 statement) to arrive before claiming. If you are being jointly assessed, you must also wait for the Employment Detail Summary (Previously P60 statement) from your spouse or civil partner. You may only claim for expenses that you have receipts for and you can claim relief on the last four year's health expenses.

You can download an Annual Tax Relief Statement of your processed claims for a specified year by navigating to the 'Claims' page in Member Area. This statement can then be submitted to Revenue.

Find out more information on how to claim, on the link revenue.ie

You can follow the guide on the Revenue's website to sign up for a ‘myAccount’ when you visit www.revenue.ie

No. This has no impact on your Tax Relief at source for your Private Medical Insurance. This is just an additional credit that you may potentially be eligible for as an Irish taxpayer.

No. This has no impact on your laya healthcare benefits or claims processing. It’s just an additional credit that you may potentially be eligible for as an Irish taxpayer.

Your personalised Member Area details all your benefits or you can see what screenings and unique benefits you’re entitled to on this page https://www.layahealthcare.ie/yourbenefits/