What qualifies
Revenue gives health expenses relief at the standard rate of 20%. Its guidance says laser treatment for defective eyesight qualifies. Routine eye care doesn't: sight tests, advice on glasses or contact lenses, and buying or repairing glasses or contact lenses. Implantable lenses and lens replacement treat defective eyesight in the same way, so they should qualify too; keep the receipts and the clinic's description of the treatment.
What it's worth
| Treatment | You pay | 20% back | Cost after relief |
|---|---|---|---|
| LASIK, both eyes | €3,000 to €5,200 | €600 to €1,040 | €2,400 to €4,160 |
| LASEK, PRK or TransPRK, both eyes | €1,600 to €5,200 | €320 to €1,040 | €1,280 to €4,160 |
| Implantable contact lens (ICL), both eyes | €5,800 to €7,800 | €1,160 to €1,560 | €4,640 to €6,240 |
| Lens replacement (RLE), both eyes | €5,800 to €7,400 | €1,160 to €1,480 | €4,640 to €5,920 |
How to claim
- Keep every receipt: Revenue asks you to keep them for six years.
- Sign in to myAccount and claim health expenses, during the year or in the year-end return. Self-assessed people claim on Form 11 in ROS.
- Claim only what you paid yourself, after any insurer discount or payment.
- Missed it? You can claim for the last four years.
Abroad
Treatment abroad can qualify if the practitioner is registered in that country. Travel and accommodation only count when the treatment isn't available in Ireland, and laser eye surgery is, so flights and hotels don't qualify.
Paid with finance?
Keep the finance agreement and every payment record, and ask Revenue which year to claim in if the payments run over two tax years.
Questions people ask
Is laser eye surgery tax deductible in Ireland?
Yes. You claim health expenses relief at 20% from Revenue on what you paid.
How long do I have to claim?
Four years. Claims for older years are out of time.
Do I need a form from the clinic?
No special form: keep the receipts. The old Med 1 form is no longer used.
Can I claim for glasses and contact lenses?
No. Sight tests, glasses and contact lenses are routine eye care, which doesn't qualify.