Tax Relief Smile Store

Up to 20% Tax Relief Available

Tax relief is available on many different dental procedures available at Smile Store – The Dental Specialists.

Dental treatments for which tax relief is available:

1. Crowns
   These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
   Income tax relief is allowable for expenditure on core preparation for crowns and temporary conditioning crowns.
2. Veneers / Etched Fillings
   These are a type of crown.
3. Tip Replacing
   This is regarded as a crown where a large part of the tooth needs to be replaced and the replacement is made outside the mouth.
4. Post and Core Build-ups
   These are inserts in the nerve canal of a tooth, to hold a crown.
   Income tax relief is allowable for post and core build-ups made from gold and/or other materials.
5. Inlays
   An inlay is a smaller version of a crown. Tax relief is only allowed if the inlay is fabricated outside the mouth.
   Income tax relief is allowable for inlays made from gold and/or other materials.
6. Endodontics – Root Canal Treatment
   This involves the filling of the nerve canal and not the filling of teeth.
7. Periodontal Treatment
   The following treatments qualify for tax relief:

• Root Planing, which is a treatment of periodontal (gum) disease
• Curettage and Debridement, which are part of root planing
• Gum Flaps, which is a gum treatment
• Chrome Cobalt Splints, if used in connection with periodontal treatment (if the splint contains teeth, relief is not allowable)
• Implants following treatments of periodontal (gum) disease which include bone grafting and bone augmentation.

1. Orthodontic Treatment
   This involves the provision of braces and similar treatments.
   Income tax relief is allowable for the cost of temporary implants in circumstances where they form part of the overall orthodontic treatment.
2. Surgical Extraction of Impacted Wisdom Teeth
   Relief is allowable when undertaken in a hospital or by a dentist in a dental surgery.
   An impacted tooth is one which is so firmly lodged in its socket that it cannot emerge through the gum in the normal way. The impaction may be caused by an overlying bone, or because the tooth has grown in such a way that it has become wedged in against another tooth.
3. Bridgework
   Dental treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.

Note
Tax legislation specifically excludes relief for expenditure incurred on the extraction, scaling, and filling of teeth and the provision and repairing of artificial teeth or dentures. These items are excluded from relief even if there is an underlying medical condition that gives rise to the dental treatment or if the treatment in a particular case is considered to be of a non-routine nature.

Further information is available at www.revenue.ie. Click here to view the  Med 2  form.