Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying expenses incurred in the provision of health care in a tax year. Examples of qualifying expenses include GP fees, prescribed medicines, non-routine dental and optical care and nursing home fees.
Detailed guidance on health expenses is available on Revenue’s website at the following link: https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
The rule is that tax relief in the form of health expenses relief is given by way of repayment of tax paid. In order for a person to avail of tax relief, sufficient tax must have been paid in the tax year concerned. Where this is not the case, any portion of the claim that is not covered by tax paid is not refunded to the person making the claim.