You must keep all medical receipts for 6 years from the end of the tax year you claim them.

  • Original or digital copies (e.g. uploaded via the Receipts Tracker in myAccount/ROS) are acceptable.
  • You don’t need to send receipts with your claim but Revenue may ask for them later.
  • Failure to retain records could lead to a €1,520 penalty, unless other proof is accepted.