Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I thank the Deputies for raising this matter. I should point out that the issue of subsiding gluten-free foods for those with coeliac disease is a matter in the first instance for the Minister for Health. However, if the Deputies are suggesting that gluten-free foods for those with coeliac disease should be subsidised via the tax system, I will point out that decisions regarding tax reliefs and incentives are normally made in the context of the annual budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and to the Department of Finance's tax expenditure guidelines. The guidelines make clear that any policy proposal that involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.

Regarding the issue of simplifying the process of claiming tax relief on gluten-free foods, this is an issue that the Minister for Finance has addressed previously through parliamentary questions. By way of background, section 469 of the Taxes Consolidation Act 1997 provides for income tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses. Furthermore, only health expenses incurred in the provision of healthcare that has been carried out or advised by a practitioner will qualify for income tax relief. To be clear, "health care" is defined as the "prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability". "Health expenses" are defined as "expenses in respect of the provision of health care" and may include, but are not limited to the services of a practitioner; diagnostic procedures; maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner; and drugs or medicines supplied on the prescription of a practitioner.

I am pleased to state that coeliac patients may claim income tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. I am advised by Revenue that, in such cases, a letter from a medical doctor stating that the taxpayer is a coeliac sufferer is generally accepted as proof of entitlement to tax relief on such costs. However, I should point out that the arrangements exclude costs incurred in respect of gluten-free alcohol, which people will appreciate. I am further advised by Revenue that, as with all claims for tax relief, a taxpayer may be asked to provide additional supporting documentation to prove his or her entitlement to the tax relief claimed. The type of information that a taxpayer will need to provide will depend on the nature of the expense involved.

It is important to point out that, if a taxpayer is requested to provide receipts to support a claim for income tax relief on the cost of gluten-free foods, the receipts and documents provided should contain sufficient information to satisfy the Revenue office dealing with the claim that the costs incurred by the taxpayer relate to foods that have been specifically manufactured to be gluten free. In verifying claims for tax relief on gluten-free food, Revenue officials may accept either a chemist or supermarket receipt or evidence from food packaging in support of a claim if the information provided clearly demonstrates that the foods purchased have been specifically manufactured to be gluten free and show details of the expenditure incurred.

It is also worth pointing out that some multiples provide a service for coeliac sufferers to receive an annual statement showing details of any expenditure that they incurred on specific gluten-free products during the year. This statement can be used to validate a claim to Revenue. Revenue officials may also accept information from the Coeliac Society of Ireland's annual food list if it is provided by a taxpayer in support of his or her claim for tax relief, together with proof of the expenditure incurred.

Revenue has engaged directly with the Coeliac Society of Ireland and, in correspondence earlier this year, invited the society to engage with it on the matter if the society had further queries.

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