A deduction can be claimed for medical expenses and certain dental expense in an individual's tax return. A list of qualifying medical and dental expenses is available on www.revenue.ie . The relief is given at the individual's marginal rate of tax. Prior to 2007, a deduction could only be claimed for expenses in excess of €125 in the case of one individual or €250 in the case of two or more individuals per annum. These lower restrictions no longer apply.
The provisions for claiming medical expenses were further relaxed in 2007 as a taxpayer can now obtain relief for any expenses paid for or on behalf of any other person. Previously the taxpayer could only claim for expenses he incurred for himself, his dependents or his relatives (e.g. Expenses claimed on behalf of non related parties are now claimable).