The Health Service Executive (HSE) administer two schemes, on behalf of the state, which assist people with their medical costs. These are the General Medical Services (GMS) Scheme, and the Drug Payment Scheme (DPS). Reimbursable claims under both these schemes are based on prescriptions which are transmitted to the pharmacist.
People who cannot, without undue hardship, arrange for the provision of medical services for themselves and their dependants may be eligible for a medical card under the GMS Scheme. In accordance with the provisions of the Health Act 1970 (as amended), eligibility for a medical card is determined by the HSE.
In certain circumstances the HSE may exercise discretion and grant a medical card, even though an applicant exceeds the income guidelines, where he or she faces difficult financial circumstances, such as extra costs arising from illness. The HSE afford applicants the opportunity to furnish supporting documentation to determine whether undue hardship exists and to fully take account of all relevant circumstances that may benefit them in assessment, including medical evidence of costs and certain expenses.
Prescription charges in respect of the GMS Scheme were introduced in the Health (Amendment) (No. 2) Act 2010. On 1 November 2020, prescription charges were reduced as follows:
• For those aged over 70, €1.00 per item with a maximum charge of €10 per month.
• For those aged under 70, €1.50 per item with a maximum charge of €15 per month.
The DPS is for people who are not eligible for a medical card, and there are no prescription charges attached to it. Under the DPS, no individual or family pays more than €80 a month towards the cost of approved prescribed medicines. The DPS is not means tested and is available to anyone ordinarily resident in Ireland. The DPS significantly reduces the cost burden for those who are not eligible for a medical card but incur ongoing expenditure on medicines.
Individuals may also be entitled to claim tax relief on the cost of their medical expenses, including medicines prescribed by a doctor, dentist, or consultant. Relief is at the standard tax rate of 20%.