Health expenses

Dental expenses

Routine dental care

You cannot claim relief for routine dental care. This includes:

  • fillings
  • scaling or cleaning
  • tooth extraction
  • providing or repairing artificial teeth or dentures.

Non-routine dental treatments

You can claim relief for non-routine dental care. This includes:

  • crowns
  • veneers or Rembrandt type etched fillings
  • tip replacing
  • gold posts or fibreglass posts
  • inlays (a smaller version of a gold crown). (You can only claim relief for gold if they are made outside the mouth.)
  • endodontics (root canal treatment)
  • periodontal treatment for gum disease such as:
    • root planing (including curettage and debridement) and gum flaps
    • chrome cobalt splints (but not if it contains teeth)
    • implants (including bone grafting and bone augmentation)
  • orthodontic treatment (provision of braces and related treatments)
  • surgical extraction of impacted wisdom teeth
  • bridgework (an enamel-retained bridge or a tooth-supported bridge).

Non-routine dental care outside Ireland

You can claim for non-routine dental treatment performed outside of Ireland. To qualify for relief, the dentist must be a qualified dentistry practitioner under that country's laws. You must have the dentist complete a Form Med 2 for your claim.

How to claim dental expenses

To claim tax relief on non-routine dental expenses you must:

  • include this amount in your health expenses claim under the Non-Routine heading
  • have a Form Med 2 completed by your dentist.

Your dentist will normally give a Med 2 to you after your treatment. If you receive treatment over more than one year, they must complete a separate Med 2 for each year.

Details on how to make a claim is explained in 'How do you claim health expenses?' page.


The Med 2 is a receipt for your dental expenses. It is not the claim form. You do not need to send your Med 2 to Revenue, but you should keep it in your records. We may ask you to provide it if we need to check your claim.

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