Dáil Éireann Debate, Monday - 11 September 2023
488. Deputy Paul McAuliffe asked the Minister for Finance if there are any plans to increase the tax credits available to persons who have coeliac disease in purchasing food in the context of the current cost-of-living crisis; and if he has any plans to reform the system to make it easier to make a claim for purchases. [39018/23]
View answerThe position is that section 469 of the Taxes Consolidation Act 1997 (TCA 1997) provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.
Only “health expenses” incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a “practitioner”, will qualify for tax relief.
Health care is defined as the “prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability”.
Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:
• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment in a hospital necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
• drugs or medicines supplied on the prescription of a practitioner.
A practitioner is a person who is:
• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act 1985, or
• in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there.
Coeliac patients may claim income tax relief in respect of the cost of foods that have been specifically manufactured to be gluten free. Such food may be considered an allowable expense for the purposes of a health expense claim. However, this excludes costs incurred in relation to gluten free alcohol.
A letter from a doctor stating that the taxpayer is a coeliac sufferer is generally acceptable as proof of entitlement to income tax relief on such costs.
The tax relief can be claimed on qualifying expenses by filing an Income Tax Return. If the person is a Pay As You Earn (PAYE) taxpayer, he or she also has the option to claim relief in real time during the year. Claims can be made online using myAccount or the Revenue Online System (ROS). Further details are available on the Revenue website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/health-and-age/health-expenses/how-do-you-claim-health-expenses.aspx.
As with all claims for tax relief, Revenue may ask the taxpayer to provide additional supporting documentation to prove his or her entitlement to the tax relief claimed. The type of information that a taxpayer will need to provide will depend on the nature of the expense incurred and the relief being claimed.
If a taxpayer is requested to provide receipts to support a claim for income tax relief on the cost of gluten free foods, the receipts and documents provided by the taxpayer should contain sufficient information to satisfy the Revenue office dealing with the claim that the costs incurred by the taxpayer relate to foods, which have been specifically manufactured to be gluten free. The quickest and easiest way for taxpayers to submit their receipts is through the Receipts Tracker Service, which can be accessed through myAccount or ROS at: www.revenue.ie/en/online-services/index.aspx.
Further guidance on claiming tax relief for qualifying health expenses can be found in 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.
As the Deputy will be aware, this Government has made available €12 billion in direct support to households and businesses to help with the cost of living issue, with a focus on assisting those most in need.
Finally, I am satisfied that income tax relief for qualifying health expenses in its current form is appropriately calibrated and is the most appropriate use of fiscal resources. As such, I have no plans to enhance the relief.
