Nature of treatment
(see overleaf)
Insert T in
appropriate box
Date(s) on which treatment
was carried out
Date(s) on which payments
were made
Amount paid *
A
B
C
D
E
F
G
H
I
J
Form MED 2 - Dental Expenses Certied by Dental Practitioner
Note: This form is a receipt and should be retained by you as evidence of
expenses incurred.
The quickest, easiest and most convenient way to claim Health Expenses is by
using PAYE Services in my
account. To register go to www.revenue.ie and
select myaccount.
If you pay income tax under the self-assessment system this relief is claimed by
completing the Health Expenses section on your annual tax return.
Claimant’s Name and Address
I certify that all particulars given on this form are correct and that I have received the amounts shown above.
Signature of Dental Practitioner
Date
D D M M Y Y
Name and Address of Dental Practitioner
(use CAPITAL LETTERS and include
Eircode)
Qualications of Dental Practitioner
(use CAPITAL LETTERS)
.00
Total Amount
paid by patient
Dental Council Registered
Number of Dental Practitioner
PPSN
Conrm total amount paid
(in words)
* The amounts entered on Form Med 2 should be inclusive of all payments made to the relevant practitioner
in relation to all non-routine treatment, including any consultations and related diagnostic procedures.
A Crowns
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.
E Inlays
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
orthodontic treatment.
I Surgical Extraction of Impacted Wisdom Teeth
Relief is allowable when undertaken in a hospital or by a dentist in a dental surgery.
J Bridgework
Dental Treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.
Note
Tax legislation specically excludes relief for expenditure incurred on the extraction, scaling and lling of teeth
and the provision and repairing of articial 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.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires customers
to provide certain personal data for these purposes and certain other statutory functions as assigned by the
Oireachtas. Your personal data may be exchanged with other Government Departments and agencies in certain
circumstances where this is provided for by law. Full details of Revenue’s data protection policy setting out how
we will use your personal data as well as information regarding your rights as a data subject are available on our
Privacy page on www.revenue.ie. Details of this policy are also available in hard copy upon request.
Dental Treatments for which Income Tax Relief is Allowable
RPC012553_EN_WB_L_1
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