Tax relief on hearing aids through Revenue Med 1

What Med 1 relief covers

Revenue's health expenses relief covers a wide range of medical costs, and hearing aids are on the list of qualifying expenses. Relief is given at the standard rate of tax, currently 20%.

You can only claim on costs you actually bore yourself. If a grant, insurance or another scheme paid part of the bill, that part is not claimable. The relief applies to the balance you paid out of your own pocket.

Who the relief suits

Med 1 relief works against income tax you have paid. It suits people in work, and anyone whose pension or other income is taxable. If you have no taxable income, there is nothing for the relief to claim against, so it will not benefit you.

You can claim for yourself, your spouse or civil partner, and your dependants. If you pay for a dependant's hearing aids, keep the receipts in your own records.

How to claim

Claims are made after the end of the tax year through Revenue's myAccount service, under health expenses. You do not send receipts with the claim, but you must keep them, because Revenue can ask to see them later.

You can go back four years. For example, a claim made in 2026 can cover qualifying expenses from 2022 onwards.

• Claim after the year end through Revenue myAccount
• Keep itemised receipts for every expense
• Claims can go back four years
• Cover yourself, a spouse or civil partner, and dependants

Med 1 is separate from the PRSI grant

The PRSI Treatment Benefit grant comes off at the till when you qualify: up to €500 per ear, €1,000 for both ears, once every four years. You never pay that money, so you cannot claim tax relief on it.

Med 1 is a separate, later claim on what you actually paid after any grant or other cover. For example, if an advanced aid costs €850 and the PRSI grant covers €500, the €350 you paid is the amount that may qualify. Never claim the same expense twice through two routes.

What HearMed can and cannot do

We supply itemised receipts for everything you pay, so your records are ready if you claim. We cannot tell you whether you personally qualify or how much you will get back; that depends on your own tax position.

For a definitive answer, contact Revenue through myAccount or speak to an accountant. This page is general information, not tax advice.