Emer Currie (Dublin West, Fine Gael)
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265. To ask the Minister for Finance if he will consider providing tax relief on certain foods for families with children who have severe food allergies, similar to the supports available for coeliacs and diabetics; and if he will make a statement on the matter. [13221/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 (TCA) 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 (in certain circumstances) 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 of a practitioner or diagnostic procedures carried out on the advice of a practitioner,
• drugs or medicines supplied on the prescription of a practitioner, and
• the supply, maintenance or repair of any medical, surgical, dental or nursing appliance used on the advice of a practitioner.

• 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".

• are coeliac and must purchase gluten free foods specifically manufactured to be gluten free.
• are diabetic and must purchase food products manufactured specifically for diabetics.