Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I understand the points the Deputy has made. Let me put on record the tax reliefs available for gluten-free products. I am advised by the Revenue Commissioners that section 469 of the Taxes Consolidation Act 1997 provides for tax relief for an individual who proves he or she has incurred costs in respect of qualifying health expenses. Only health expenses incurred in the provision of healthcare that has been carried out or advised by a practitioner will qualify for the relief.

Broadly, healthcare is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability. Tax relief will generally be available for the cost of foods that have been specifically manufactured to be gluten free, if the individual provides a letter from a doctor stating that the person for whom the foods have been purchased is a sufferer of coeliac disease. Claims for tax relief on qualifying health expenses - in this case the cost of food that have been specifically manufactured to be gluten free - can be made during the year the expenditure is incurred or after the year end. The benefit of making a claim during the year, as opposed to after the year end, is earlier repayment of tax relief.

I would be happy to engage further with the Deputy on the issue.

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