Tánaiste and Minister for Health announce extension of Tax Relief through the Common Conditions Service
- Published on: 12 March 2026
- Last updated on: 12 March 2026
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:
"I am expanding tax relief for health expenses to cover costs incurred by individuals who avail of health care through the Common Conditions Service. This 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. This new Service is an important part of our Programme for Government commitment to further expand the services provided by pharmacists, recognising Irish pharmacists as highly trained, well-educated healthcare professionals.
Allowing individuals to claim tax relief for health expenses when using the Common Conditions Service will support this important Service, giving people across Ireland faster access to trusted healthcare, while ensuring GP and hospital appointments are available for people with more complex health needs."
Minister for Health Jennifer Carroll MacNeill commented:
"This tax relief, which will allow patients availing of treatment under the Common Conditions Service to claim on any related expenses, is about putting patients first and supporting them to prioritise their health and wellbeing.
I am grateful to Tánaiste and Minister for Finance, Simon Harris TD and colleagues in the Revenue Commissioners for bringing this forward and ensuring patients benefit from timely, high-quality treatment provided by our Community Pharmacists under the Common Conditions Service.”