I am informed by the Revenue Commissioners that tax relief is available, under the heading of health expenses, on certain qualifying dental expenses as set out below. Qualifying expenses include those in respect of orthodontic treatment. However, the relief is available only against tax that is actually paid in the State and only to the extent that tax has been paid. Cross-Border workers whose only source of income derives from a Northern Ireland employment exercised in the North and who pay UK tax only cannot obtain tax relief in the State on health expenses because no Irish tax has been paid. If, however, Irish tax has been paid on employment or other income, tax relief for qualifying health expenses may be due against the Irish tax paid.
Where a married couple on joint assessment are both working with one spouse employed in the State and the other in Northern Ireland, the spouse who pays income tax in the State would be entitled to claim relief on the costs of certain qualifying dental expenses incurred by his or her spouse.
As regards tax relief under the general heading of health expenses, the relief may be claimed by an individual in respect of expenditure incurred on his or her own behalf or on behalf of his or her spouse and dependants. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for the year of the claim. The person must bear the first €125 of expenses in any one year himself or herself or the first €250 if claiming relief in respect of two or more persons.
Tax relief cannot be claimed in respect of any expenditure which has been or will be reimbursed to the individual or where a compensation payment has been or will be made in respect of such expenditure.
To claim tax relief in respect of dental work the individual should submit to his or her tax office a completed health expenses claim form known as Form Med 1. This is to be completed by the individual making the tax claim. In addition, a completed Form Med 2 is to be completed by the dentist who carried out the dental work.
Routine dental care does not qualify for tax relief, that is, tax relief is not available for the cost of scaling, extraction and filling of teeth and the provision and repair of artificial teeth and dentures.
The following specialised dental treatments qualify for tax relief:
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Description
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Bridgework
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Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge.
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Crowns
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These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
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Tip replacing
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This is regarded as a crown where a large part of the tooth needs to be replaced and the replacement is made outside the mouth.
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Veneers- Rembrant Type Etched Fillings
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These are a form of crown.
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Endodontics — Root Canal Treatment
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This involves the filling of the nerve canal and not the filling of teeth.
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Gold Inlays
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These are a smaller version of a gold crown (only allowable if fabricated outside the mouth).
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Gold Posts
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These are inserts in the nerve canal of a tooth, to hold a crown.
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Orthodontic Treatment
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This involves the provision of braces and similar treatments.
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Periodontal Treatment
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Root planing — a treatment of periodontal (gum) disease; currettage and debridement — part of root planing; gum flaps — a gum treatment; chrome cobalt splint — if used in connection with periodontal treatment (if it contains teeth, relief is not allowable); dental implants following treatment of periodontal (gum) disease, which included bone grafting and bone augmentation.
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Surgical Extraction of Impacted Wisdom Teeth
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Relief is allowable when undertaken in a hospital or by a dentist in a dental surgery. Certification from the hospital or dentist will be required to obtain tax relief. The removal of teeth in any other circumstances does not qualify.
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Further information regarding tax relief under the heading of health expenses is available on the Revenue website at www.revenue.ie.