Michael Lowry
Question:119. Deputy Michael Lowry asked the Minister for Finance if it is possible to claim relief on the MED 2 form for dental treatment (details supplied). [41765/17]
View answerTuesday, 3 October 2017
Questions (119)
Written answers
I am advised by Revenue that Section 469 of the Taxes Consolidation Act 1997 provides for relief at the standard rate of income tax (currently 20%) on certain health expenses incurred in the provision of health care.
For the purposes of the section “Health Care” is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability but excluding routine ophthalmic treatment, routine dental treatment and unnecessary cosmetic surgery.
“Health Expenses” includes, inter alia, the costs of the services of a practitioner registered under the Dentists Act 1985
Therefore, an individual can claim tax relief in respect of non-routine dental care provided by a registered practitioner.
Non-routine dental treatment is not defined in legislation, but I have been advised by Revenue that a non-exhaustive list of relevant procedures is available on the Revenue website at: http://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/dental-expenses.aspx.
With regard to the Deputy’s specific question it is necessary to determine the purpose of the procedure to ascertain if tax relief is available. Expenses incurred in implant procedures of a purely cosmetic nature are not eligible for tax relief but where the procedure is necessary to ameliorate a physical deformity arising from, or directly related to, a congenital abnormality, a personal injury or a disease, including, for example, periodontal disease, the expenses will be eligible.
In the case of a PAYE taxpayer, the quickest and easiest way to claim for tax relief is online using PAYE Services in myAccount. In the case of a self-assessed taxpayer, relief is claimed by completing the relevant health expenses section of the Form 11 annual tax return.
Although not required to be submitted to Revenue when making a claim, an individual must hold a Form Med 2, signed and certified by the dental practitioner in support of any claim for non-routine dental care.