Claiming back tax for dental work

rawn

Hi guys, doing some research for my dad. As a result of radiotherapy his upper teeth crumbled away. We took out a loan about 2 years ago to get the remaining bits of teeth extracted and a pair of upper dentures fitted. It cost several thousand, and was unavailable on medical card as it was cosmetic. We're looking into claiming tax back, does anyone know if he can? I'm looking at the Med 2 form but I'm not sure if he would be entitled to tax back. Can anyone give me any information on this? Thanks.

Stheno

It appears not

From the Revenue guide on this :

Note: Tax relief is not available for the cost of scaling, extraction and filling of teeth or the provision of artificial teeth or dentures.

rawn

Stheno wrote: »

It appears not

From the Revenue guide on this :

Oh no

Stheno

rawn wrote: »

Oh no

Sorry

Humour Me

There probably are a number of things he can claim back. He must have had xrays taken of his mouth a few times. They can all be claimed back. If he was under sedation or general anesthesia at any point, he may be able to claim back part of that.

I would get him to contact his dentist and ask for an itemised breakdown of everything he paid for. Then have a look at the revenue website and see what treatments are allowable.

Stheno

Humour Me wrote: »

There probably are a number of things he can claim back. He must have had xrays taken of his mouth a few times. They can all be claimed back. If he was under sedation or general anesthesia at any point, he may be able to claim back part of that.

I would get him to contact his dentist and ask for an itemised breakdown of everything he paid for. Then have a look at the revenue website and see what treatments are allowable.

Xrays are classed as routine and not claimable.

Here's a full list of what is allowable.

Dental Expenses
Which dental treatment expenses qualify for tax relief?

Relief is available in respect of non-routine dental treatment. Routine dental treatment is not allowable i.e. the extraction, scaling and filling of teeth and the provision and repairing of artificial teeth or dentures. These are excluded from relief even if there is an underlying medical condition that gives rise to the dental treatment or if the treatment in a particular case is considered to be of a non-routine nature.

A treatment for which relief is claimed must be considered in the light of the above.

If, however, the treatment is, for example, of an orthodontic nature, involving the extraction of a tooth as part of that treatment, relief would be allowed for the cost of the orthodontic treatment excluding the cost of the extraction.

An exception to this rule is the cost of the surgical extraction of impacted wisdom teeth carried out either in a hospital or in a dental surgery, which is allowable.
Claims for non-routine dental treatment

An individual claiming relief on Form Med 1 for non-routine dental treatment must hold a Form Med 2 (Dental) which is signed and certified by the dental practitioner. The forms are supplied to dentists through the Irish Dental Association.
Dental Treatments for which Tax Relief is Allowable

Crowns
These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
Veneers/Rembrandt Type Etched Fillings
These are a form of crown.
Tip Replacing
This is regarded as a crown where a large part of the tooth needs to be replaced and the replacement is made outside the mouth.
Gold Posts/Fibreglass posts
These are inserts in the nerve canal of a tooth, to hold a crown.
Gold Inlays
These are a smaller version of a gold crown. (Only allowable if fabricated outside of the mouth).
Endodontics - Root Canal Treatment
This involves the filling of the nerve canal and not the filling of teeth.
Periodontal Treatment
Root Planing is a treatment of periodontal (gum) disease. Currettage and Debridement is part of root planing. Gum Flaps is a gum treatment. Chrome Cobalt Splint if used in connection with periodontal treatment (if it contains teeth, relief is not allowable). Implants following treatments of periodontal (gum) disease, which included bone grafting and bone augmentation.
Orthodontic Treatment
This involves the provision of braces and similar treatments.
Surgical Extraction of Impacted Wisdom Teeth
The surgical removal of impacted teeth carried out either in a hospital or in a dental surgery is not regarded as 'routine dental treatment' and relief is therefore allowed for the cost of such surgical removals.
Note: An impacted tooth is one which is so firmly lodged in its socket that it cannot emerge through the gum in the normal way. The impaction may be caused by an overlying bone, or because the tooth has grown in such a way that it has become wedged in against another tooth.
Bridgework
Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.

Note: Tax relief is not available for the cost of scaling, extraction and filling of teeth or the provision of artificial teeth or dentures.

rawn

That's such a shame, it was such an expensive procedure and we were told by a few people that it would be claimable, so it must have been available some years ago but not anymore. Thanks for the info everybody.

Stheno

rawn wrote: »

That's such a shame, it was such an expensive procedure and we were told by a few people that it would be claimable, so it must have been available some years ago but not anymore. Thanks for the info everybody.

Those rules have been in place since 2009 at least, can't find anything further back, so if it was since 2009 unfortunately it's not claimable.

Humour Me

I just checked the Med2 form I received from my orthodontist last year and the form specifically states that only treatments which are allowed for tax relief should be included on the form. If your Dad got a Med 2 that would suggest his dentist believes he is entitled to relief on the treatments on the form. A quick call to Revenue would definitely be helpful. To be honest the amount of treatment your father went through doesn't sound completely routine.

Just to clarify, relief for xrays is available under the MED1 form. They are specifically mentioned under part f diagnostic procedures. I know when I was xrayed when getting my braces my orthodontist told me to claim the relief on the xray cost as well as the cost of the braces.