Physiotherapy Tax Relief in Ireland
Can You Claim Tax Relief on Physiotherapy?
Yes. Physiotherapy costs qualify as a “health expense” for tax relief provided the treatment is:
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carried out or prescribed/referred by a registered medical practitioner (such as a GP)
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paid for by you, and
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supported by receipts.
Relief is typically given at the standard rate of tax (20 per cent) on the qualifying amount you paid.
Where fo I go to claim my tax relief
You can find the official Revenue guidance on what health expenses qualify for tax relief here:
👉 Health expenses - Revenue (Revenue.ie) – this page explains qualified health expenses and how relief works.
How Far Back Can You Claim?
You can claim tax relief on qualifying medical expenses for the last four tax years.
This means if you are claiming in the current year, you can include eligible expenses from the previous four years separately for each year.
Is There a Limit on How Much You Can Claim?
There is no overall maximum limit on the amount of medical expenses you can claim relief for. Any amount you paid that qualifies can be included.
However:
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You can only claim the portion that was not reimbursed by a health insurer or another source.
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Relief is at the rate of 20 per cent for most medical expenses.
What Other Expenses Qualify?
Under Revenue’s rules, you can claim tax relief on a wide range of qualifying health expenses, including but not limited to:
✔ Standard Medical Costs
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GP fees
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Consultant and specialist fees
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Diagnostic procedures (e.g. scans, X-rays)
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Prescription medicines (prescribed by a doctor)
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Ambulance costs
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Hospital treatment
✔ Allied Therapies (with conditions)
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Physiotherapy
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Chiropractic or osteopathy
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Podiatry or chiropody
(these usually require a doctor’s referral to count as qualifying expenses)
✔ Special Categories
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Non-routine dental treatment (e.g. crowns, orthodontics)
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Maternity care
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IVF treatments
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Additional child care expenses for children with serious illness or disability (e.g. speech therapy, travel, accommodation)
How to Make Your Claim
You can claim medical expense relief through:
If You Are a PAYE Taxpayer
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Log into Revenue’s myAccount
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Go to “Manage your tax for the current year” → Add new credits → Select Health expenses
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Submit receipts and details (you do not send receipts with the claim but must keep them for six years)
If You Are Self-Assessed
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Claim through Revenue Online Service (ROS) on your annual tax return.
Notes to Keep in Mind
You can claim medical expense relief through:
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Receipts are essential: Keep original receipts for at least six years in case Revenue asks to see them.
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Expenses paid vs treatment year: You can choose whether to claim in the year the healthcare was provided or the year you paid for it if these differ.
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Insurance reimbursement: Only the unreimbursed portion of a qualifying expense is eligible.
