Medical Expenses Abroad and Tax Refunds

Medical Expenses Abroad and Tax Refunds

Have you been abroad for medical Treatment?

Many foreign nationals working in Ireland travel back to their home EU country for any required medical treatments. And of course, medical tourism abroad for Irish people is a huge business.

Medical Treatment abroad – the rules

If you are outside Ireland and find yourself in the unfortunate situation where you need medical treatment, or alternatively, you may have travelled to obtain cheaper treatment, (laser eye surgery, dental treatment, etc.). Either way you may be entitled to tax relief on what you paid as long as:

The cost of qualifying treatment carried out by a practitioner (GP, consultant or dentist) provided such practitioner is entitled under the laws of the country in which the care is provided to practice medicine or dentistry there
The cost of maintenance or treatment in a hospital, nursing home or clinic is allowable provided that the institution is on the Revenue list of approved hospitals and nursing homes.

We have had a number of people mention in the past that they thought that Tax Relief could only be claimed for medical expenses abroad IF the treatment couldn’t be received at home, but that’s not the case.  As long as you are using a professional practitioner (as that is recognised in the foreign country), you can claim it.

How about my Travel Expenses?

Many people have to travel outside Ireland as the relevant qualifying health care is only available outside of the State.  In that case,  the cost of ‘reasonable travelling and accommodation expenses’ are also allowable. In such cases, the expenses of one person accompanying the patient may also be allowed where the condition of the patient requires it.
Where the patient is a child, the expenses of one parent may generally be allowed and, exceptionally, of both parents where it is clear that both have to be in attendance.

You cannot claim tax refunds for rent while treatment is received.

Getting your Teeth done.

Non-routine dental treatment obtained outside the State may be allowed provided the dentist is a qualified practitioner (i.e. entitled under the laws of the country in which the care is provided to practise dentistry there).

Travel in Ireland Relating to Health Issues

Tax relief may be claimed in respect of the cost of transport by ambulance. However, where regular continuing treatment or consultation is required and the patient has to travel long distances, tax relief may be claimed in respect of the cost of the travelling other than by ambulance. It is not the intention that this tax relief be granted for minor local travelling expenses or occasional travelling [e.g. to undergo an operation (unless by ambulance)] – it’s a bit open to interpretation this one, so feel free to talk this one through with us.