In short
- Tax relief on health expenses is given at 20%.
- Doctor and consultant fees, such as a psychiatrist, and prescribed medicines usually qualify.
- A psychologist’s assessment can qualify if a doctor, such as your GP, referred you for it.
- You claim online through Revenue myAccount, and you can claim for the previous 4 years.
How health expenses tax relief works
If you pay tax in Ireland, you can claim back 20% of qualifying health expenses that you paid yourself. For example, if you paid €180 for a consultant psychiatrist appointment, you could get €36 back. You can claim for yourself and for anyone you paid for.
You cannot claim for any part of a cost that was paid back to you by your health insurer or another body.
Which ADHD costs may qualify
- Consultant psychiatrist fees, including initial and follow-up appointments
- Doctors’ fees, such as GP visits about your ADHD
- Prescribed medicines, including ADHD medication bought on prescription
- A psychologist’s diagnostic assessment, where you were referred for it by a registered medical practitioner, such as your GP
What usually does not qualify
- Costs refunded by your health insurer
- Routine therapy or coaching that was not part of a doctor referred diagnosis or treatment
- Books, apps and planners
If you are unsure whether a cost qualifies, check with Revenue before you claim.
How to claim
- Log in to myAccount on the Revenue website
- If you are a PAYE worker, choose to review your tax for the year and add your health expenses. You can also claim during the year.
- If you are self-assessed, include your health expenses on your Form 11
- Keep your receipts. Revenue may ask to see them, so keep them for 6 years
The older paper Med 1 form has been replaced by the online claim in myAccount.
Tips to make it easier
- Keep all ADHD Point receipts in one folder or email label
- Ask your pharmacy for a yearly statement of your prescription costs
- If your GP refers you for your assessment, keep a copy of the referral letter
This is general information, not tax advice. Your own situation may differ. Please check with Revenue or a tax adviser.
Sources: Revenue, health expenses relief; Citizens Information, tax relief for health expenses; HSE, Drugs Payment Scheme.
This guide is general information to help you understand your options. It is not medical, legal or financial advice. Rules and benefits can change, so please check with the organisation concerned. If you are in crisis, call 112 or 999, or contact Samaritans free on 116 123.