Dáil Éireann Debate, Tuesday - 16 June 2015
266. Deputy Sean Fleming asked the Minister for Finance if he will consider introducing a tax credit and-or refund system for persons who require gluten free bread for medical purposes, and who do not have a taxable income, in view of the fact that persons who have a taxable income can apply for a tax rebate in respect of their expenditure on these items; and if he will make a statement on the matter. [23718/15]
View answerSection 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.
There is no tax rebate available for those individuals that have no liability to income tax in the relevant tax year. In addition, gluten-free bread qualifies for the zero percent rate of VAT, so no VAT is charged on these items.
In cases of exceptional need dietary supports may be available via the Social Welfare system, and this is a matter for the Minister for Social Protection.
