People in Ireland can now claim 20% tax relief on certain healthcare services provided by pharmacists, following a new measure linked to the Common Conditions Service (CCS).
Until now, tax relief on health expenses could only be claimed for specific services, such as GP visits and medications prescribed by a doctor.
However, under the updated rules, people can now also claim 20% tax relief on consultations with pharmacists and on medications prescribed directly by pharmacists through the CCS scheme.
The Common Conditions Service, introduced earlier this year, allows pharmacists to assess, treat and prescribe medication for a range of common illnesses without patients needing to visit a GP.
The eight conditions currently covered by the service include allergic rhinitis, cold sores, conjunctivitis, impetigo, oral thrush, shingles, uncomplicated urinary tract infections, and vulvovaginal thrush.
One of the key aims of the initiative is to ease pressure on GP services by allowing pharmacists to handle routine and minor conditions, freeing up doctor and hospital appointments for patients with more complex health needs.
Participation in the scheme has been widespread across the country, with more than 94% of community pharmacies expected to be signed up to deliver the service by the end of this month.
The change was confirmed by Simon Harris, Ireland’s Tánaiste and Minister for Finance, who said the measure will ensure that patients using pharmacy services can claim the same level of tax relief already available for GP visits.
He said the move will “ensure that these individuals will be able to claim the same tax relief as they are currently able to avail of when visiting their GP.”
He added that expanding the scheme will help ensure that GP and hospital appointments remain available for those with more complex medical needs.
The necessary legislative amendments will be included in the Finance Bill later this year, but in the meantime Revenue Commissioners will allow taxpayers to claim the relief through an administrative practice.
Figures show that tax relief on health expenses already represents a significant support for patients in Ireland. In 2023, the most recent year for which figures are available, the cost of the relief exceeded €223 million, with more than 700,000 people making claims.
