Medical Expenses Abroad: What Irish Taxpayers Can Claim

Medical bills abroad have a habit of catching people completely off guard.

An accident on holiday, an emergency hospital visit while visiting family, or even a planned medical procedure outside Ireland can leave Irish taxpayers facing unexpected and often very large costs. Many people assume that because the treatment happened overseas, nothing can be claimed.

That assumption is often wrong.

While the rules are strict, Irish tax law does allow relief for certain medical expenses incurred abroad, provided the conditions are met and the paperwork is right.

This guide explains what qualifies, what doesn’t, and where people most often go wrong.

1) The core rule: when foreign medical expenses can qualify

Here’s the key principle to understand:

Irish medical expenses relief is based on the nature of the expense — not the location.

That means medical expenses can qualify even if they were incurred outside Ireland, provided all conditions are met.

For relief to apply, the expense must be:

• Medical in nature (not cosmetic or elective)
• Actually paid by the taxpayer
• Not fully reimbursed by insurance or another source
• Properly documented
• Claimed in line with Revenue rules

Relief is typically granted at 20% of the qualifying cost, after deducting any amounts reimbursed by your health insurance provider.

2) Common examples that may qualify

Depending on the facts and documentation, the following may qualify for medical expenses relief, even if incurred abroad:

• Emergency hospital treatment while on holiday
• Surgery or specialist treatment outside Ireland
• Diagnostic tests ordered by a medical professional
• Prescribed medication purchased abroad
• Follow-up treatment directly linked to the original medical condition

⚠️ Important:
Eligibility depends on what the treatment was, who provided it, and what proof you have - not just the bill amount.

3) Expenses that usually do NOT qualify

Revenue draws clear lines around what is not considered a qualifying medical expense.

These usually do not qualify:

• Travel & accommodation costs (unless treatment not available in Ireland)
• Routine travel insurance premiums
• Cosmetic procedures (unless medically necessary and supported by evidence)
• General wellness treatments
• Non-prescribed medication or supplements

There are very limited exceptions, but they require strong medical justification and documentation.

4) Documentation: the number one reason claims fail

Most rejected claims fail not because the expense was ineligible, but because the paperwork wasn’t sufficient.

Revenue typically expects:

• Itemised receipts (not just card slips)
• Proof of payment
• Details of the medical practitioner or hospital
• Clear evidence the treatment was medical, not cosmetic
• Translations where receipts are not in English (Revenue may request this)

💡 Key point:
If Revenue cannot clearly see what the treatment was and why it was medical, the claim is at risk.

5) Practical examples

Example 1: Family holiday emergency

• A parent pays €2,400 for emergency hospital treatment abroad
• Insurance reimburses €1,500
• Net cost to the taxpayer: €900

Potential claim: €900
Not claimable: Flights, hotel extension
Why: Only unreimbursed medical costs qualify

Example 2: Planned surgery abroad

• A taxpayer travels abroad for specialist surgery which is unavailable in Ireland
• The surgery cost €6,000
• Accommodation and travel costs were €4,000
• The procedure is medically necessary and properly documented
• No insurance reimbursement applies

Potential claim: €10,000
Why: Both surgery and travel/accommodation costs may qualify if the treatment is not available in Ireland.

Example 3: Child requiring urgent care overseas

• Emergency treatment for a child while visiting relatives
• Full hospital invoice and proof of payment available

Potential claim: Qualifying medical costs
Why: Dependants’ medical expenses can qualify if paid by the taxpayer

6) Common mistakes we see

• Assuming “abroad = not claimable”
• Claiming flights or hotels incorrectly
• Missing or unclear receipts
• Claiming cosmetic or elective procedures
• Waiting too long to submit the claim
• Confusing insurance refunds with tax relief

These mistakes often lead to missed refunds or rejected claims.

7) Time limits and how to claim

Medical expenses relief is usually claimed:

• Through Revenue myAccount
• For the relevant tax year
• Up to four years back, subject to normal time limits

Why earlier claims are easier:

• Receipts are easier to find
• Medical details are clearer
• Fewer follow-up queries from Revenue

In some cases, amended returns may be required.

8) When professional advice really matters

Getting advice is strongly recommended where:

• The claim is large
• Treatment mixes medical and cosmetic elements
• Insurance reimbursed part (but not all) of the cost
• The claim involves children or dependants
• Multiple years are involved
• Revenue queries or challenges the claim

9) Final word: don’t assume “nothing applies”

Every year, Irish taxpayers overpay tax simply because they assume medical expenses incurred abroad can’t be claimed.

That’s not how the rules work.

While the conditions are strict, Revenue does allow relief where qualifying medical expenses are properly documented and correctly claimed.

If you’ve paid significant medical costs abroad, it’s always worth checking the position before writing it off.

How Irish Tax Hub can help

We can:

• Review medical expenses incurred abroad and confirm what qualifies for tax relief
• Check insurance reimbursements so claims are made correctly (and not overstated)
• Advise on dependants’ medical expenses, including children
• Help you gather and present the right documentation for Revenue
• Submit or amend claims through myAccount
• Reduce the risk of rejected claims or Revenue queries

Thinking about medical expenses you paid abroad? Talk to Irish Tax Hub and make sure you’re not missing out on tax relief - or making a claim that could cause problems later.