Aisling Dempsey (Meath West, Fianna Fail)
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77. To ask the Minister for Finance if he will consider recommending that Crohn’s disease and colitis sufferers be allowed to avail of the tax break on gluten-free products that is available to coeliacs, given that a gluten-free diet is hugely beneficial to a large percentage of Crohn’s and colitis sufferers. [31098/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act (“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 (in certain circumstances) a “practitioner”, will qualify for tax relief.

Section 469 TCA 1997 provides definitions for the terms above:

1. Health care is defined by as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
2. Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
   1. the services of a practitioner,
   2. diagnostic procedures carried out on the advice of a practitioner,
   3. maintenance or treatment in a hospital necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
   4. drugs or medicines supplied on the prescription of a practitioner.
3. 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 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

Finally, I would note that the health expenses relief is a longstanding and broadly availed of relief. In 2022, the cost of tax relief for health expenses (excluding nursing home expenses) was €201.1 million and it was availed of by 662,900 claimants. I currently have no plans to amend section 469 TCA.