Tuesday, 13 May 2014

Questions (223)

Seán Fleming

Question:

223. Deputy Sean Fleming asked the Minister for Finance the arrangement for persons to claim back a tax rebate in respect of gluten-free bread that is required for medical purposes; the amount that can be reclaimed in a year; the arrangements in place to allow persons on social welfare who are not in a taxable income position to obtain a similar financial rebate; and if he will make a statement on the matter. [21553/14]

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Written answers (Question to Finance)

Section 469 of the Taxes Consolidation Act 1997 provides for relief in respect of qualifying expenses incurred in the provision of health care in a tax year against the tax paid by an individual for that year.  Health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability, and includes care received by a woman in respect of a pregnancy. 

A person may claim tax relief at the standard rate on the cost of gluten-free foods which have been manufactured specifically for coeliacs and where the products are used in the treatment or alleviation of that condition on the advice of a medical practitioner.  Evidence of such advice should be retained.

Claims for relief can be submitted to the Revenue Commissioners by completing form Med 1 or by making a claim using the PAYE anytime service on the Revenue website at www.revenue.ie

Further information in relation to tax relief for medical expenses is set out in leaflet IT6 which is available on the Revenue website at http://www.revenue.ie/en/tax/it/leaflets/it6.html.

There is no tax rebate available for those individuals that have no liability to income tax in the relevant tax year.  Supports available via the Social Welfare system are a matter for the Minister for Social Protection.