PRSI & Tax Relief

PRSI Dental Benefits in 2024

If you pay PRSI you may be entitled to a reduced fee scale & polish or exam at our practice.

The Treatment Benefit Scheme is run by the Department of Employment Affairs and Social Protection. It provides dental benefits to insured workers, the self-employed and retired people who have the required number of PRSI Contributions.

Link to Irish Government website

Link to dental benefits information on the Citizens Information website

To check if you qualify for treatment, contact our practice and provide the following details:

  • Personal Public Service (PPS) Number
  • Date of birth
  • Signature

Tax Relief on Dental Services in 2024

You can claim relief for non-routine dental care. This includes:

  • crowns
  • veneers or Rembrandt type etched fillings
  • tip replacing
  • gold posts or fibreglass posts
  • inlays (a smaller version of a gold crown). (You can only claim relief for gold if they are made outside the mouth.)
  • endodontics (root canal treatment)
  • periodontal treatment for gum disease such as:
    • root planing (including curettage and debridement) and gum flaps
    • chrome cobalt splints (but not if it contains teeth)
    • implants (including bone grafting and bone augmentation)
  • orthodontic treatment (provision of braces and related treatments)
  • surgical extraction of impacted wisdom teeth
  • bridgework (an enamel-retained bridge or a tooth-supported bridge).

To claim tax relief on non-routine dental expenses you must:

  • include this amount in your health expenses claim under the Non-Routine heading
  • have a Form Med 2 completed by your dentist.

Our dentist will normally give a Med 2 to you after your treatment. If you receive treatment over more than one year, our clinic must complete a separate Med 2 for each year.

Link to the Revenue website to learn more about claiming dental expenses