Tax Tips

Potential Tax Rebate for Medical Card Holders

Medical Card Tax Rebate

For those of you who hold medical cards, the news hasn’t been great lately. Many of you have been subjected to “reviews” by the HSE and may have ended up losing your card(s) altogether. However, there is potentially good news for some of you – you may be able to secure a tax rebate through one of two avenues:

Option 1:

If you had a medical card for even one day only in the tax year, you may qualify for a reduced rate of USC (Universal Social Charge) in the tax year in question, and in turn a tax rebate. This reduced rate of USC may also apply to prior tax years even if there has been a period during which you did not have a medical card.


If you earn €30,000 per annum, you will incur a USC charge of €1,420 per annum. If you had a medical card, even if only for one day in the tax year, USC should be charged at a reduced rate, resulting in a USC charge of only €1,000 per annum.

Hence, you may be due a tax rebate in the region of €420 per annum, if the reduce rate of USC was not applied, even though you were/are a medical card holder. This tax rebate can be back dated for four years even if you no longer have a medical card.

However, if you earn over €60,000 per annum, then you cannot avail of the reduced USC rate and no rebate will apply!

Option 2:

In 2010, the Income Levy was abolished. However, depending on your circumstances, you may qualify for a full Income Levy tax rebate for the 2010 tax year. The Income Levy was paid by anyone who earned more than €15,028 per year and who did not hold a medical card.

In some cases it was miscalculated, whereby the number of hours a person worked was taken into account e.g. overtime, instead of their yearly earnings.  It is worthwhile investigating to find out if you might be due a tax rebate from the Income Levy!

For more information on how you can get tax back for medical cards, contact our team of tax experts at Irish Tax Rebates. We advise on tax relief applicable to your expenses and help you to get your money back in a matter of weeks.

We have the highest average tax rebate in Ireland and the lowest fee; and if you aren’t owed any tax back, there is no fee applied. To get the ball rolling, you can apply for your tax back online today.