Louise O'Reilly (Dublin Fingal West, Sinn Fein)
Link to this: Individually | In context

526. To ask the Minister for Finance the first year and full year cost of increasing the rate of tax relief on food products for additional diet expenses for coeliacs and diabetics from 20% to 30%. [45797/25]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context

Section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which have been carried out or advised by a practitioner, will qualify for tax relief. Broadly, “health care” is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

I am advised by Revenue that tax relief will generally be available for the cost of foods that have been specifically manufactured to be gluten free, or specifically manufactured for diabetics, as the case may be. Tax relief may be granted if the individual provides a letter from a doctor stating that the person for whom the foods have been purchased is either a coeliac sufferer or a diabetic.

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 .

The total cost of the health expenses tax relief in 2023, the most recent year for which data is available, was €223.3 million (excluding nursing home expenses) and the relief was availed of by 706,300 claimants.

As regards the costs of increasing the rate of tax relief on food products for additional diet expenses for coeliacs and diabetics, Revenue advise that as health expenses are claimed in an aggregated manner and are not broken down into categories, it is not possible to identify the claims relating to such expenses. Accordingly, it is not possible to quantify a cost associated with the proposed change.