The legal framework
The Treatment Benefit Scheme funded by PRSI contributions entitles insured workers and retirees to a free annual examination and a partial contribution towards a scaling and polish. The Dental Treatment Services Scheme covers medical card holders for examinations, fillings and extractions. Everything else is private.
The free annual examination under the Treatment Benefit Scheme is widely under-used, largely because people do not know it exists.
The Dental Treatment Services Scheme has been under strain, with many dentists withdrawing from it, which has made access harder for medical card holders.
Orthodontics is available through the public orthodontic service for children who meet a clinical need threshold, with long waiting lists; everyone else pays privately.
Implants and whitening are entirely private.
Cross-border treatment in Northern Ireland and elsewhere in the European Union can be reimbursed under the Cross-Border Directive at Irish rates.
Key points
| Treatment Benefit Scheme | Free annual examination, contribution to scaling, for PRSI contributors |
|---|---|
| Medical card | Examinations, fillings and extractions under the DTSS |
| Orthodontics | Public service for children meeting a clinical threshold, with waiting lists |
| Implants and whitening | Entirely private |
In practice
- Claim your free annual examination: the dentist checks your eligibility electronically at the appointment.
- Keep receipts: dental expenses other than routine treatment can attract tax relief at the standard rate on form Med 2.
- Ask about the Cross-Border Directive before travelling for major work.
Cost and coverage
Examination free under PRSI. Scaling €30–€80 after the contribution. Crown €700–€1,100. Implant €2,000–€2,800. Orthodontics €3,500–€6,000.
Recent changes
Reform of the public dental schemes has been under discussion, with the aim of widening entitlements beyond examinations and extractions.
Where to go
- Treatment Benefit Scheme, Department of Social Protection.
- HSE Dental Treatment Services Scheme, for medical card holders.
- Dental Council of Ireland register.
- Dublin Dental University Hospital and Cork University Dental School.
Worth knowing
Tax relief on non-routine dental expenses is claimed on form Med 2, signed by the dentist. It is widely forgotten and is worth 20 % of the cost of crowns, bridges, root treatment and orthodontics.
Frequently asked questions
Do I get a free check-up?
Yes, once a year, if you have enough PRSI contributions.
Can I claim tax relief?
Yes, at the standard rate, on non-routine treatment, using form Med 2.
Official sources and links
- Citizens Information — official plain-language guide to rights and entitlements
- Irish Statute Book — legislation as enacted