Naoise Ó Cearúil (Kildare North, Fianna Fail)
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277. To ask the Minister for Finance if he will consider introducing financial supports for people living with coeliac disease, in recognition of the additional cost burden associated with purchasing gluten-free food; and if he will make a statement on the matter. [47710/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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There is existing support within the tax system for people living with coeliac disease.

Section 469 of the Taxes Consolidation Act ("TCA") 1997 provides for Income 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.

Relief for qualifying health expenses is generally granted at the standard rate of tax (20%) of Income Tax.

I am advised by Revenue that tax relief will generally be available under section 469 TCA for the cost of foods that have been specifically manufactured to be gluten free. 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 living with coeliac disease.

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 .

Claims for health expenses can be made in real time via Revenue’s “Real Time Credit” facility, which can be accessed online through a taxpayer’s “myAccount”. To claim tax relief in real time, taxpayers will be required to provide a details of the qualifying health expenses they have incurred, along with receipts. Further information can be accessed at the following links: