Pádraig O'Sullivan (Cork North-Central, Fianna Fail)
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141. To ask the Minister for Finance if consideration would be given to reviewing the mechanism by which individuals with coeliac disease claim tax relief on gluten free products, in light of concerns that the present system is unnecessarily cumbersome; and if he will make a statement on the matter. [54283/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves 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.

Revenue guidance sets out that coeliac patients may claim tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. In such cases, a letter from a doctor stating that the taxpayer has a coeliac diagnosis is generally acceptable as proof of entitlement to tax relief on such costs.

There are two options in terms of claiming the tax relief for the cost of foods that have been specifically manufactured to be gluten-free. Claims can either be made during the year the expenditure is incurred or, after the year end. The benefit of making a claim during the year, as opposed to after year end, is earlier repayment of tax relief. 

Claims during the year are made via Revenue’s “Real Time Credit” facility which can be accessed through a taxpayer’s “myAccount”. Further information on this facility is available at the following link - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/real-time-credits/index.aspx . 

When a real time claim is made, it is a requirement that the taxpayer provides receipts at the time of claim via the “Receipts Tracker” service. Further information on the “Receipts Tracker” can be accessed using the following link - www.revenue.ie/en/online-services/services/common/manage-your-receipts-with-receipts-tracker.aspx . 

Claims for tax relief on qualifying health expenses made after the year end by way of filing an Income Tax Return do not require the provision of receipts at the time of the claim. However, a claim for health expenses may be subject to a verification check at a later date by Revenue, similar to verifications for other types of expense claims, tax credits or deductions. 

Comprehensive guidance on tax relief for qualifying health expenses can be found in Revenue's 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 .

I would note that the relief currently provides a significant level of support and the requirement to have sufficient supporting evidence is imperative for ensuring appropriate use of relief. In 2023, the cost of tax relief for health expenses (excluding nursing home expenses) was €223.3 million and it was availed of by 706,300 claimants.

While Revenue is primarily responsible for the administration of the relief, my Department currently has no plans to review this relief.