The Health Service Executive (HSE) provides some free dental treatment to certain citizens through the public health service. Services are provided by dentists employed by Local Health Offices in your area and by private dentists who have contracts with the HSE to provide certain services.
If you do not qualify for HSE services, then you may be treated by a private dental practitioner. Dentists must display private fees in a place where patients can view them before consultation. A single fee must apply for some procedures while the fees for others may be shown as a range, with a minimum and maximum clearly stated. Where a range of fees applies, it is not permitted to set a minimum price only.
The Dental Council has produced a Code of Practice relating to: Display of Private Fees in Dental Practices (pdf).
If you do not have a medical card and have to pay for dental services from a private practitioner, you may claim tax relief for certain specialised dental treatments. (Routine treatments such as extractions, scaling and filling of teeth and provision and repairing of artificial teeth and dentures are excluded from tax relief). Further information on how to claim tax relief for specific dental costs incurred by you whether for yourself, your spouse, your dependent child or a dependent relative are available in our document on taxation and medical expenses.
The HSE is obliged to provide dental services free of charge to:
Priority is usually given to children referred from child and school health services.
Dental services for children under 16 years of age who attend state primary schools, and are referred from child and school health services, are provided in HSE clinics and in primary schools.