Tax Relief is available on some items of treatment. These include Root Canal Treatment, Crowns, Bridges, Implants, Gum Treatment, Orthodontics (braces) and Surgery such as wisdom tooth extraction.
We fill out a MED2 form at the end of treatment which you keep as a receipt and proof of payment. You claim for dental treatment on the MED1 form, along with your medical expenses relief, which you submit to the Revenue.
You can get more information from the Revenue website here