Claiming medical expenses for previous years

Hi, I've recently found receipts for medical expenses incurred in 2004 and 2005, which I had thought I'd lost so I'd never made a claim. Can I claim for the tax back now, or is it too late?
Thanks!

Not too late. You can backdate such claims by 4 years. Bear in mind that the €125/€250 "excess" on MED1 claims applied up to 2007 but was abolished from 2007 onwards. You don't need to send receipts in but you need to keep them for at least 6 years.