Tax relief is available, under the heading of health expenses, on certain qualifying dental expenses. Routine dental care does not qualify for tax relief — 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.
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· Currettage and Debridement — part of root planing.
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· Gum flaps — a gum treatment.
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· Chrome Cobalt Splint — if used in connection with periodontal treatment. (If it contains teeth, relief is not allowable).
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· 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/dentist will be required to obtain tax relief. The removal of teeth in any other circumstances does not qualify.
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To claim such relief, the individual must submit to his or her tax office a completed health expenses claim form, known as form Med 1. This is completed by the individual making the tax claim. They must also submit a completed form Med 2. This form is completed by the dentist who carried out the dental work.
As with all health expenses claims, 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; and the first €125 of any medical-dental expenses incurred in any tax year or, if the claim relates to two or more persons, the first €250. Tax relief may, under the heading of health expenses, be claimed by an individual in respect of expenditure incurred on his or her own behalf or on behalf of his or her dependants. A dependant of an individual is any relative of the individual making the claim or any other person who at any time during the year of claim is aged 65 years or over or who is permanently incapacitated by reason of mental or physical infirmity. A relative is defined as husband, wife, ancestor, lineal descendant, brother or sister, mother or father of the individual's spouse, brother or sister of the individual's spouse, spouse of the individual's son or daughter, the individual's child or any other child, who, for the year of the claim, is in his or her custody and maintained at his or her expense and under 18 years of age, or if over 18 years of age, is receiving full-time education.
Further information regarding tax relief under the heading of health expenses is available on the Revenue website at www.revenue.ie.