Form Med 2 - Dental Expenses - Certifed By Dental Practitioner Page 2
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2Dental Treatments for which Tax Relief is Allowable
A
Crowns
These are restorations fabricated outside the mouth and are permanently cemented to existing tooth tissue.
With effect from 1 January 2008 tax relief is allowable for expenditure on core preparation for crowns and
temporary conditioning crowns.
B
Veneers/Etched Fillings
These are a type of crown.
C
Tip Replacing
This is regarded as a crown where a large part of the tooth needs to be be replaced and the replacement is made
outside the mouth.
D
Post and Core Build-ups
These are inserts in the nerve canal of a tooth, to hold a crown.
With effect from 1 January 2008 tax relief is allowable for post and core build-ups made from materials other than gold.
E
Inlays
An inlay is a smaller version of a crown. However, tax relief is only allowed if the inlay is fabricated outside the mouth.
With effect from 1 January 2008 tax relief is allowable for inlays made from materials other than gold.
F
Endodontics - Root Canal Treatment
This involves the filling of the nerve canal and not the filling of teeth.
G
Periodontal Treatment
The following treatments qualify for tax relief:
l
Root Planting, which is a treatment of periodontal (gum) disease
l
Currettage and Debridement, which are part of root planing
l
Gum Flaps, which is a gum treatment
l
Chrome Cobalt Splints, if used in connection with periodontal treatment
(if the splint contains teeth, relief is not allowable)
l
Implants following treatments of periodontal (gum) disease which included bone grafting and bone
augmentation.
H
Orthodontic Treatment
This involves the provision of braces and similar treatments.
With effect from 1 January 2008 tax relief is allowable for the cost of temporary implants in circumstances where
they form part of the overall orthodontic treatment.
I
Surgical Extraction of Impacted Wisdom Teeth
Relief is allowable when undertaken in a hospital or by a dentist in a dental surgery.
J
Bridgework
Dental Treatment consisting of an enamel-retained bridge or a tooth-supported bridge is allowable.
Note
Tax legislation specifically excludes relief for expenditure incurred on the extraction, scaling and filling of teeth and the
provision and repairing of artificial teeth or dentures. These items are excluded from relief even if there is an underlying
medical condition that gives rise to the dental treatment or if the treatment in a particular case is considered to be of a
non-routine nature.
Leaflet IT6 on provides further information.
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