This is an important new scheme that covers families and
individuals for the cost of their prescribed medication. Under the DPS, no
individual or family will have to pay more than 120 in any calendar month
for approved prescribed drugs, medicines and appliances for use by that person
or his/her family in that month.
Family expenditure covers the nominated adult, his/her
spouse (including a person with whom he/she is living as husband or wife) and
children under 18 years. Dependants over 18 years and under the age of 23 years
who are in full time education may also be included. A dependant with a
physical disability or a mental handicap or illness who cannot maintain
himself/herself fully, who is ordinarily resident in the family home and who
does not hold a current medical card, may be included in the family expenditure
under this Scheme regardless of age.
All those who are ordinarily resident in Ireland are
eligible to apply for the DPS providing they do not hold a current medical
card. You can use the Drugs Payment Scheme with a Long Term Illness Book.
Persons who wish to apply for the DPS scheme must
complete the necessary application form. The necessary forms are available from
the pharmacy. Once completed the application form must be returned to :
Tax relief is available in Ireland for premiums paid
for health insurance and for long-term care insurance. The insurance company
grants this tax relief at source.
If you incur medical expenses that are not covered by
the State or by insurance, you may claim tax relief on some of those expenses.
These expenses include the costs involved in nursing home care. Read more about
tax relief on nursing home fees and for dependant relatives here.
Who can you claim medical expenses for?
You can claim medical expenses incurred for:
- Yourself or your spouse
- Your own child (or any other child of whom you have
custody and you maintain at your own expense) under 18 years of age, or if over
18 years is receiving full-time education
- A child for whom you are granted Incapacitated
Child Tax Credit.
You may also claim for any other person who is:
- A relative of yours or your spouse who is
incapacitated by old age or infirmity from maintaining himself or herself
- Your widowed mother or father (or that of your
spouse) whether or not they are incapacitated
- Your son or daughter who resides with you and on
whose services you must depend due to old age and infirmity
Health Insurance Tax Credit
If you are a member of an approved private health
insurance scheme, you may get a tax credit. This tax credit is granted directly
by the insurance company. Your premium will be reduced by the amount of the tax
credit so you will probably not even notice that you have got a tax credit.
This is known as Tax Relief at Source (TRS).
This tax credit is available to all members of health
insurance schemes - you do not have to be a taxpayer.
It is no longer necessary to claim this relief as it
is granted automatically.
Long-term care insurance
You can now receive a tax credit in respect of
payments to long-term care insurance schemes. This will operate in the same way
as the health insurance tax credit.
If you spend more than a set amount on certain medical
expenses, you may be able to claim tax relief. This is the case if you cannot
recover the expenses from any other source. So, if you can claim from your
health insurance company, you cannot get tax relief.
The medical expenses that attract tax relief are as
- Costs of doctors' and consultants' visits
- Certain items prescribed by a
- Maintenance or treatment in a hospital or approved
- Supply, maintenance or repair of any medical,
surgical, dental or nursing appliance used on the advice of a practitioner
- Physiotherapy or similar treatment prescribed by a
- Orthoptic (eye treatment) or similar treatment
prescribed by a practitioner
- Hearing aids
- Transport by ambulance
- Kidney patients' expenses (up to a maximum amount
depending on whether the patient uses hospital dialysis, home dialysis or
- Costs of educational psychological assessments
(carried out by an educational psychologist registered with the Minister for
Education and Science) for a qualifying child
- Costs of speech and language therapy carried out by
a speech and language therapist approved by the Minister for Health and
Children for a qualifying child
- Routine maternity care
- Specialised dental treatment
- Glucometer machine for a diabetic
- Engaging a qualified nurse in the case of a serious
- Cost of a computer where it is necessary to
alleviate communication problems of a severely disabled person
- Cost of gluten-free food for coeliacs (as this
condition is generally ongoing, a letter instead of prescriptions from your
family doctor stating that the individual is a coeliac is acceptable). Receipts
from supermarkets in addition to receipts from chemists/pharmacies are
The list of treatments and appliances that attract tax
relief is added to from time to time. If you are undergoing a new procedure or
availing of a new appliance, it is worthwhile claiming tax relief. For more
information, see the Revenue information leaflet IT 6: Taxation and Medical
Expenses (pdf)which is also available from your local tax office, or contact
PAYE Lo-Call 1890 605090.
Nursing Home Payments
Maintenance or treatment in a hospital includes
maintenance or treatment in a nursing home. If you are paying the nursing home
fees, you can get the tax relief - whether you are in the nursing home yourself
or you are paying for a relative to be there.
Dental and Optical Treatment
Routine ophthalmic and dental care is specifically
excluded from getting tax relief. Routine dental treatment covers extractions,
scaling and filling of teeth and provision and repairing of artificial teeth
The following dental treatments do qualify for tax
- Veneers/Rembrant Type Etched Fillings
- Tip Replacing
- Gold Posts
- Gold Inlays
- Endodontics - Root Canal Treatment
- Periodontal Treatment
- Orthodontic Treatment
- Surgical Extraction of Impacted Wisdom Teeth: this
qualifies for tax relief when it is undertaken in hospital.
- Dental Implants
Routine ophthalmic treatment covers sight testing,
provision and maintenance of glasses and contact lenses.
How to apply
You do not need to do anything about health
insurance or long-term care insurance tax relief as the credits are granted
automatically at source (TRS).
You must apply separately for medical expenses
relief. Download form MED1 (pdf format)and
MED2 (pdf format) here or you
can obtain these forms from your local tax office. MED 1 is used for general
medical expenses and MED 2 is used for dental expenses. Your dentist will
normally have a supply of MED 2 and should complete this form for you.
You may make the claim in either the year that the
expense was incurred or the year in which it was paid.
There is no upper limit on the amount you may claim
but you do not get tax relief for the first 125 euro (94 in the tax
year 2001) for one person. This figure is increased to 250 (188 in
tax year 2001) where claims were incurred by 2 or more people (i.e., a family).
This tax relief is not given in the form of a tax
credit. It is granted at your marginal rate of tax. Additional information is
available on the Revenue information leaflet IT 6 or from PAYE Lo Call service.
Contact information for all tax offices in Ireland is also available at the
front of your telephone directory.