Dáil Éireann Debate, Wednesday - 15 June 2016
87. Deputy Sean Fleming asked the Minister for Finance to consider financial assistance for the purchase of gluten-free products by way of tax relief or tax credit for persons who do not have a taxable income, given that where this is required for medical grounds persons on a taxable income can receive a tax benefit rebate; and if he will make a statement on the matter. [16367/16]
View answerI am advised by Revenue that Section 469 of the Taxes Consolidation Act 1997 provides for income tax relief for individuals who defray qualifying expenses incurred in the provision of health care in a tax year of assessment. Health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.
Revenue accepts that expenses incurred in the purchase of purpose-made products for the use of persons suffering from coeliac disease is a qualifying expense incurred in the provision of health care. A person may claim tax relief at the standard rate in relation to amounts spent on gluten-free foods which have been manufactured specifically for persons with coeliac disease 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.
As is the case with all claims to income tax relief, this relief is dependent on the claimant having a liability to income tax against which to offset it. Tax policy has focused on removing low income individuals from liability to income tax, and as a result low-income individuals have no income tax liability against which to offset a relief. I would also point out that a number of gluten-free foods such as gluten-free bread and gluten-free cornflakes qualify for the zero percent rate of VAT, so no VAT is charged on these items.
The Deputy may also be aware that in cases of exceptional financial difficulty supports may be available via the Social Welfare system and this is a matter for the Minister for Social Protection.
