Dáil Éireann Debate, Thursday - 1 February 2024
114. Deputy Fergus O'Dowd asked the Minister for Finance the ways that he is making processes easier for coeliacs to claim tax rebates, with particular consideration to the increasing cost of gluten-free foods which is hitting those on marginal incomes hardest; and if he will make a statement on the matter. [4445/24]
View answerI am advised by Revenue 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 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.
Tax relief will generally be available for the cost of foods that have been specifically manufactured to be gluten free if the individual provides a letter from a doctor stating that the person for whom the foods have been purchased is a coeliac sufferer.
A taxpayer may be asked to provide additional documentation in support of his or her claim. Revenue does not specify the exact form such additional documentation should take, although it should contain sufficient information to satisfy the Revenue officer dealing with the claim that the costs incurred by the taxpayer relate to foods which have been specifically manufactured to be gluten free.
In verifying claims for tax relief on gluten free food, Revenue officials may therefore accept:
a chemist or supermarket receipt;
evidence from food packaging; or
an annual statement from a supermarket
in support of a claim, if the information provided clearly demonstrates that the foods purchased have been specifically manufactured to be gluten free and show details of the expenditure incurred.
Revenue officials may also accept information from the Coeliac Society of Ireland’s annual Food List if it is provided by a taxpayer in support of his or her claim for tax relief, together with proof of the expenditure incurred. As there is a subscription required to access and view this list, which is subject to change, Revenue are currently engaging with the Coeliac Society of Ireland with a view to making this available to Revenue compliance staff.
Claims for tax relief on qualifying health expenses, in this case the cost of foods that have been specifically manufactured to be gluten-free, can 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”. For further information, see -
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/real-time-credits/index.aspx.
When a real time claim is made it is required that the taxpayer provides receipts at the time of claim via the “Receipts Tracker” service. For further information see - 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, etc. Thus, as outlined above, a claimant may be requested by Revenue to provide supporting documentation regarding his or her claim for health expenses at a later date and records should be retained for a period of six years for this purpose.
Revenue’s Health Expenses Tax and Duty Manual Part 15-01-12 is available via the following link:-
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
