These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
Income tax relief is allowable for expenditure on core preparation for crowns and temporary conditioning crowns.
B Veneers / Etched Fillings
These are a type of crown.
C Tip Replacing
This is regarded as a crown where a large part of the tooth needs to be be replaced and the replacement is made
outside the mouth.
D Post and Core Build-ups
These are inserts in the nerve canal of a tooth, to hold a crown.
Income tax relief is allowable for post and core build-ups made from gold and / or other materials.
An inlay is a smaller version of a crown. Tax relief is only allowed if the inlay is fabricated outside the mouth.
Income tax relief is allowable for inlays made from gold and / or other materials.
F Endodontics - Root Canal Treatment
This involves the lling of the nerve canal and not the lling of teeth.
G Periodontal Treatment
The following treatments qualify for tax relief:
• Root Planing, which is a treatment of periodontal (gum) disease
• Curettage and Debridement, which are part of root planing
• Gum Flaps, which is a gum treatment
• Chrome Cobalt Splints, if used in connection with periodontal treatment
(if the splint contains teeth, relief is not allowable)
• Implants following treatments of periodontal (gum) disease which include bone grafting and bone augmentation.
H Orthodontic Treatment
This involves the provision of braces and similar treatments.
Income tax relief is allowable for the cost of temporary implants in circumstances where they form part of the overall
I Surgical Extraction of Impacted Wisdom Teeth
Relief is allowable when undertaken in a hospital or by a dentist in a dental surgery.
Dental Treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.
Tax legislation specically excludes relief for expenditure incurred on the extraction, scaling and lling of teeth
and the provision and repairing of articial teeth or dentures. These items are excluded from relief even if there
is an underlying medical condition that gives rise to the dental treatment or if the treatment in a particular case is
considered to be of a non-routine nature.
Further information is available on www.revenue.ie.
Time Limit for Repayment Claims - A claim for repayment of tax must be made within four years after the end of
the tax year to which the claim relates.
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Dental Treatments for which Income Tax Relief is Allowable
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