Seán Fleming (Laois-Offaly, Fianna Fail)
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196. To ask the Minister for Finance if persons with a taxable income receive a tax rebate in respect of gluten-free bread, which they require for medical purposes, whereas the diet supplement, which included payments for these items, administered by another Department has been withdrawn, even though the supplement was generally availed of by persons with no taxable income, following a review of the costs; and if he will make a statement on the matter. [31078/14]

Michael Noonan (Limerick City, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides for relief in respect of qualifying expenses incurred in the provision of health care in a tax year against the tax paid by an individual for that year.  Health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy.

A person may claim tax relief at the standard rate on the cost of gluten-free foods which have been manufactured specifically for coeliacs and where the products are used in the treatment or alleviation of that condition on the advice of a medical practitioner.  Evidence of such advice should be retained.

Claims for relief can be submitted to the Revenue Commissioners by completing form or by making a claim using the PAYE anytime service on the Revenue Commissioners website at .

Further information in relation to tax relief for medical expenses is set out in leaflet IT6 which is available on the Revenue Commissioners website at .