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Tax Benefits And Refunds

Your private health insurance from Aviva gives you cover for hospital costs, out patient costs, lifestyle benefits and day-to-day medical costs but did you know that you may also be entitled to other tax benefits and refunds?

Tax Relief at Source for health insurance

Tax relief for medical insurance premiums paid to health insurers such as Aviva are subject to tax relief at source. You will pay a reduced premium (80% of the gross amount) and this reduction is the same as getting tax relief at the standard rate of tax 20%.

If your medical insurance premiums are paid on your behalf by your employer, you won't get tax relief at source. To claim the relief due, you should notify your local Revenue Office by phone, e-mail or in person with the relevant details or by completing your annual tax return. Visit www.revenue.ie for More Information.

Tax relief on medical and dental expenses

You can also claim tax relief for certain health and dental expenses and the cost of drugs and medicines incurred by you and your dependent family members or relatives. You will get this tax relief for most medical expenses, with the exception of routine dental and ophthalmic care.

Tax relief is available for:

  • Visits to your doctor and consultant.
  • Drugs and medicines when prescribes by your GP or other qualifying practitioner.
  • Educational Psychological Assessment for your dependent child.
  • Speech and language therapy for your dependent child.
  • Orthoptic or similar treatment.
  • Diagnostic procedures (x-rays etc).
  • Physiotherapy
  • Expenses occurred on any medical, surgical or nursing appliance.
  • Maintenance or treatment in a hospital.


Expenses that do not qualify include:

  • The cost of sight testing.
  • Provision and maintenance of spectacles and contact lenses.
  • Routine dental treatment such as the extraction, scaling and filling of teeth.
  • Provision and repair of artificial teeth and dentures.

You can submit your claim to the Revenue Commissioners on a MED 1 form (medical) and MED 2 form (dental) which you can download from their website.

You can't claim relief for any costs which have been or will be reimbursed by your health insurer, by a Health Authority, or where a compensation payment is made or will be made.

Visit www.revenue.ie for More Information on expenses that qualify and how to claim.