Physiotherapy services

Information

Physiotherapy services delivered through the public health service in Ireland are generally provided in hospitals, either on an in-patient or out-patient basis. Physiotherapists are specialised members of the healthcare profession who use mainly physical means such as exercise, manipulation, massage and electrical methods of therapy. This therapy is used to treat pain, injury and disability as a result of conditions and illnesses that affect people of all ages and backgrounds.

A limited community physiotherapy service may also be provided by the Health Service Executive (HSE). Where available from the HSE, physiotherapy services are free to medical card holders and people who have contracted Hepatitis C directly or indirectly from the use of Human Immunoglobulin-Anti-D or from the receipt within Ireland of any blood product or a blood transfusion and who have Health Amendment Act Cards.

Tax relief and physiotheraphy services

It is possible to obtain tax relief on costs associated with physiotherapy services. You should be aware there is no tax relief due on the first 125 euro per person or the first 250 euro per year for two dependent persons or more.

Tax relief can be claimed for expenses paid in each tax year, or for the year in which the expenses were incurred. Claims can be in respect of subscription year or tax year but must be consistent every year. Relief is given by way of repayment at the end of the year.

Rules

The Health Service Executive (HSE) is not obliged to provide physiotherapy services in the community but they do in some cases. Usually, a community service is provided in health centres or clinics.

How to apply

In general, if you wish to access physiotherapy services as a public patient, you need a referral from your family doctor (GP), public health nurse or hospital. You can also refer yourself to a community physiotherapist.

You will have to pay for physiotherapy services if you attend a physiotherapist in a private capacity however, you may be able to claim tax relief for medical expenses incurred by you whether you, your spouse, your dependent child or a dependent relative attend a physiotherapist privately. If you wish to apply for tax relief in respect of physiotheraphy services, download and complete Form Med 1 here.

Where To Apply

Contact your Local Health Office or health centre for further information on the availability of physiotherapy services in your area.

Staff in your local tax office can answer queries in connection with tax relief and physiotherapy services.

The Irish Society of Chartered Physiotherapists is the professional body representing chartered physiotherapists in Ireland. You can find out more information on physiotherapy in Ireland, including contact information for chartered physiotherapists nationwide through their web site or by contacting the Society as follows: