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

The issue mentioned is probably dealt with in legislation, but I accept that the context in which I read it out was insensitive. I hope that the Deputy will accept my bona fides in that respect.

I stated that the question of subsidising gluten-free foods for those with coeliac disease was a matter for the Minister for Health in the first instance, but let me explain. If it is not handled in that manner, Revenue and the taxation side can play a role. If it was handled by the Department of Health in the first instance, though, then people might not need to go through the tax system. Since it is not being done through the Department of Health, the tax system is coming in as a safety net for some people. As Deputy Higgins pointed out, that does not address people who are not in the tax net, who are not covered by Revenue's intervention. Perhaps it should all be dealt with more holistically through the Department of Health and not require Revenue or taxation interventions. That is a longer term policy issue, but it would be a better solution and would not need to involve the Revenue Commissioners at all. I take Deputy Higgins's point.

People need to keep receipts and so on, but it can be done in a simplistic way. Most people's income tax returns are on a self-assessment basis. They just put down the figure for their medical expenses on a form each year. Only if they are subject to an audit must they produce receipts.

It is not normal to have to send in all those receipts or go through all that paperwork. I take on board the importance of the issue from a health perspective. Where the Revenue Commissioners or the Department of Finance can help those income tax payers, we are happy to do so as best we can.

See this speech in context