Qualification for the Department’s treatment benefit scheme, which includes optical and dental benefits, is based on a person’s PRSI record, only PRSI paid at Class A, E, H, or P currently count towards qualification for the benefit. To qualify, a person aged over 66 (there is no specific rule for those aged 70+) must:
- Have paid at least 260 Class A/E/H/P PRSI contributions since first starting work, and
- Have at least 39 such contributions paid or credited in one of the relevant tax years before turning 66 or 60 (for example, if a person turned 66 in 2014, the relevant tax years to be considered would be 2011, 2012, or 2006).
The qualifying conditions for the scheme vary depending on a person’s age. Further detail is available on www.welfare.ie.