Source: Government of Ireland – Finance
Tánaiste and Minister for Finance, Simon Harris and Minister for Health Jennifer Carroll MacNeill have today (12 March) announced that individuals will be able to claim tax relief on health expenses for health care provided by pharmacists under the Common Conditions Service.
The Common Conditions Service was launched on 19 January this year and enables community pharmacists to provide advice and offer expanded treatment options to patients for eight common conditions. The Service has been established to support patients with these common conditions, freeing up GP appointments for more complex needs. Over 94% of all community pharmacies in Ireland have signed up to deliver the service by the end of March 2026.
Tax Relief for Health Expenses can be claimed for health expenses incurred by individuals for health care, including for GP visits and for medications/drugs prescribed by a GP. Individuals receive this tax relief at 20%, which is the standard rate of tax. This is a broadly availed of relief, which currently provides a significant level of support to individuals. In 2023, the latest year for which data is available, the cost of tax relief for health expenses was over €223 million and it was availed of by over 700,000 claimants. This tax relief is now being extended to allow individuals to claim for expenses incurred for a consultation with a pharmacist and any medications prescribed by that pharmacist under the Common Conditions Service.
Tánaiste Simon Harris will include the necessary legislative amendments in the Finance Bill later this year, while a Revenue administrative practice will allow taxpayers to claim Tax Relief for Health Expenses for health expenses incurred under the Common Conditions Service in the interim.
Commenting on this, Tánaiste and Minister for Finance, Simon Harris TD, said:
Minister for Health Jennifer Carroll MacNeill commented: