Brian Walsh (Galway West, Independent)
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201. To ask the Minister for Finance the number of persons who availed of tax relief on gluten-free foods in the years 2011, 2012 and 2013; the total amount of this tax relief in each of those years; and if he will make a statement on the matter. [9291/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the cost of gluten-free foods manufactured specifically for coeliacs is an allowable medical expense and tax relief may be claimed in the same manner as other health expenses.

Due to the format in which details of health expense claims are submitted by taxpayers, as claims for relief on gluten-free foods are in aggregated with claims in respect of other medical expenses, to estimate the cost of this relief would require an extensive investigation of the Revenue Commissioners' records to identify the relevant details in relation to this issue.