Revenue guidance would suggest it would still be treated as cosmetic surgery (Revenue manual 15-01-12):
"7.10. Hair restoration
Hair transplant treatment for androgenetic alopecia, (known as female and male
pattern baldness), is considered cosmetic in nature, (see Paragraph 7.9), and is not
regarded as the provision of "health care". Accordingly, tax relief is not due in
respect of expenditure incurred for hair transplant treatment in such cases.
However, other forms of alopecia, such as scarring alopecia, are different from
androgenetic alopecia and must be considered separately. Scarring alopecia, for
example, arises because of inflammation or infection of the hair follicles, which
results in hair loss. Where ailments such as scarring alopecia are treated with
medications to heal the scarring, tax relief can be allowed for the expenses incurred
for the medications and the services of a medical practitioner. Hair transplant
treatment for scarring alopecia, may also qualify as the provision of health care, if
it can be shown that the transplant treatment was not cosmetic and was undertaken
for the treatment of a congenital abnormality, a personal injury or a disfiguring
The rules for what treatment can be claimed for are largely based around the qualifications of the practitioner. If you were treated by a doctor, then you can claim.
Here is a quote from the Revenue guidelines
"You can claim tax relief on:
Costs of doctors and consultants fees
Items or treatment prescribed by a doctor or consultant "
"
What does 'Practitioner' mean?
Practitioner means any person who is:
registered in the register established under section 43 of the Medical Practitioners Act 2007
registered in the register established under section 26 of the Dentists Act 1985
in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there. "
I claimed this on behalf of a client about three years ago and it was done by surgeon and thus no problem with the qualifications. The Revenue didn't grant it and the only way I was going to get it (if at all) was by going to Appeal.