Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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54. 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. [9983/14]

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 it.

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.