Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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62. To ask the Minister for Finance the number of persons who have availed of tax relief for the purchase of gluten free products each year for the past five years. [9906/14]

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.

Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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63. To ask the Minister for Finance if he will take into account the extenuating circumstances and consider reviewing the criteria for tax relief or if that proves impossible to consider refunding the VAT, in respect of a person (details supplied) in Dublin 10 [9920/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a person may claim income tax relief at the 20% income tax rate on the cost of gluten-free foods manufactured specifically for coeliacs.  A letter from a doctor is required, which states that the individual, in respect of whom the expense was incurred, has the condition. However, as is the case with all claims to tax relief, relief is dependent on the claimant having a liability to income tax against which to offset the claim.

With regard to VAT, I would point out there is no VAT charged on the majority of basic food products, including the equivalent basic foods for coeliacs.  Basic foodstuffs such as bread, butter, tea, sugar, meat, milk, vegetables and cornflakes are not liable to VAT.