Gerald Nash (Louth, Labour)
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257. To ask the Minister for Finance his views on a policy issue raised by a person (details supplied) regarding health expenses associated with additional diet expenses for coeliacs; if he is satisfied that retailers adequately mark such gluten-free food products appropriately on consumer receipts in order to facilitate a tax relief claim on dietary expenses; if not, if he or the Revenue Commissioners will request them to do so; and if he will make a statement on the matter. [15819/22]

Fergus O'Dowd (Louth, Fine Gael)
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259. To ask the Minister for Finance if he will address the concerns raised by a person (details supplied) in respect of the difficulty of claiming health expenses for diagnosed coeliacs given the difficulty in obtaining detailed receipts for coeliac goods; if there are proposals to make such expense submission more user friendly; and if he will make a statement on the matter. [15883/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 257 and 259 together.

I propose to take these questions together as they are related.

Section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by a “practitioner”, will qualify for tax relief.

Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

- the services of a practitioner,

- diagnostic procedures carried out on the advice of a practitioner,

- maintenance or treatment necessarily incurred in connection with the services or procedures carried out by or on the advice of a practitioner, and

- drugs or medicines supplied on the prescription of a practitioner.

A practitioner is a person who is:

- registered in the register established under section 43 of the Medical Practitioners Act 2007,

- registered in the register established under section 26 of the Dentists Act, 1985, or

- in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.

Further guidance on claiming tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.

Coeliac patients may claim tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. This excludes costs incurred in relation to gluten free alcohol. In such cases, a letter from a doctor stating that the taxpayer is a coeliac sufferer is generally acceptable as proof of entitlement to tax relief on such costs.

However, as with all claims for tax relief, Revenue may ask the taxpayer to provide additional supporting documentation to prove his or her entitlement to the tax relief claimed. The type of information that a taxpayer will need to provide will depend on the nature of the expense incurred and the relief being claimed.

If a taxpayer is requested to provide receipts to support a claim for tax relief on the cost of gluten free foods, the receipts and documents provided by the taxpayer should contain sufficient information to satisfy the Revenue office dealing with the claim that the costs incurred by the taxpayer relate to foods which have been specifically manufactured to be gluten free.

I am advised that Revenue has had extensive engagement with the person concerned in relation to the health expenses claim made and has allowed relevant expenditure where it was demonstrated that such expenditure related to foods that were specifically manufactured to be gluten free. Where this could not be demonstrated, the claim in respect of such expenditure was disallowed.

I note the comments of the person concerned regarding the fact that the leading multiples do not include any references to gluten free products on its receipts thereby making it difficult for a health expenses claimant to prove his/her entitlement to such relief.

However, it is understood that some multiples provide a service for coeliac sufferers to receive an annual statement showing details of any expenditure they incurred on specific gluten free products during the year. This statement can be used to validate a claim for tax relief to Revenue.

I will ask my officials to discuss with Revenue whether there are possible additional means of verifying such claims or whether the Department of Health, which has primary responsibility in this area, may be able to assist in this regard.