From tomorrow, people will be able to claim tax relief of 20% on health expenses for some healthcare provided by pharmacists.
Up until now, such tax relief could only be claimed in relation to certain healthcare - such as GP visits, and for medications and drugs prescribed by a GP.
However, people will now be able to avail of 20% tax relief for expenses incurred for a consultation with a pharmacist and any medications prescribed by that pharmacist under the Common Conditions Service (CCS).
The CCS was established in January and allows pharmacists to provide advice, treatment, and prescribe for eight common health conditions.
The eight common conditions included are allergic rhinitis, cold sores, conjunctivitis, impetigo, oral thrush, shingles, uncomplicated urinary tract infections, and vulvovaginal thrush.
A key aim of the initiative is to free up GP appointments for more complex medical needs.
Over 94% of community pharmacies in the country have signed up to deliver the service by the end of this month.
Tánaiste and Minister for Finance 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 incurred under the CCS until then.
In 2023 (the latest year for which data on the subject is available) the cost of tax relief for health expenses was over €223 million, with over 700,000 claimants.
The Tánaiste said the changes 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 it will ensure GP and hospital appointments "are available for people with more complex health needs".
