Tax relief on Dental Treatment

Certain items of dental treatment qualify for tax relief.  If you have had any of these items carried out during a course of treatment then we will complete a Med. 2 form and attach relevant receipts.  You must then complete a Med 1 form and return it along with Med. 2 form to Revenue.

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Dental Treatments for which Tax Relief is Allowable

Crowns These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.

Veneers/Rembrandt Type Etched Fillings These are a form of crown.

Tip Replacing 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.

Gold Posts/Fibreglass posts These are inserts in the nerve canal of a tooth, to hold a crown.

Gold Inlays These are a smaller version of a gold crown. (Only allowable if fabricated outside of the mouth).

Endodontics – Root Canal Treatment This involves the filling of the nerve canal and not the filling of teeth.

Periodontal Treatment Root Planing is a treatment of periodontal (gum) disease. Currettage and Debridement is part of root planing. Gum Flaps is a gum treatment. Chrome Cobalt Splint if used in connection with periodontal treatment (if it contains teeth, relief is not allowable). Implants following treatments of periodontal (gum) disease, which included bone grafting and bone augmentation.

Orthodontic Treatment This involves the provision of braces and similar treatments.

Surgical Extraction of Impacted Wisdom Teeth The surgical removal of impacted teeth carried out either in a hospital or in a dental surgery is not regarded as ‘routine dental treatment’ and relief is therefore allowed for the cost of such surgical removals.
Note: An impacted tooth is one which is so firmly lodged in its socket that it cannot emerge through the gum in the normal way. The impaction may be caused by an overlying bone, or because the tooth has grown in such a way that it has become wedged in against another tooth.

Bridgework Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.
Note: Tax relief is not available for the cost of scaling, extraction and filling of teeth or the provision of artificial teeth or dentures.

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Further information at www.revenue.ie