Dáil Éireann Debate, Thursday - 7 May 2026
260. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance whether he will consider expanding the eligibility to claim tax back on gluten free food items to include all those with inflammatory or autoimmune conditions; if he will remove the tax at source on gluten free food items, to bring down the cost of these items for those who have no choice but to buy them; and if he will make a statement on the matter. [33879/26]
View answerSection 469 of the Taxes Consolidation Act (“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 by 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.
Revenue guidance sets out that coeliac patients may claim 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. This excludes costs incurred in relation to gluten free alcohol. In such cases, a letter from a doctor stating that the taxpayer has a coeliac diagnosis is generally acceptable as proof of entitlement to tax relief on such costs.
The relief does not extend to the cost of gluten free foods where individuals with dietary issues are not diagnosed with coeliac disease and in this regard, individuals following a gluten free diet who do not have a coeliac diagnosis, including those with inflammatory or autoimmune conditions, are not entitled to the relief afforded by section 469 TCA 1997.
Further guidance on tax relief for qualifying health expenses can be found in Tax and Duty Manual Part 15-01-12, which can be accessed on the Revenue website.
I am also advised that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are exempt from VAT or fall within the categories of goods and services listed in Annex III of the EU VAT Directive, to which Member States are permitted to apply lower VAT rates subject to certain rules.
On this basis, Ireland applies the zero rate to food products, for example, bread, butter, cereals, meat, milk, and fruit/vegetables (fresh or frozen). Foods for special medical purposes for use under medical supervision to manage specific medical conditions, diseases, or disorders are also zero rated. Certain foods are specifically excluded from the zero rate of VAT and are liable to either the reduced VAT rate of 13.5% or the standard rate of 23%, such as biscuits, cakes, savoury snacks, and confectionary products. Gluten free products are treated the same way as their equivalents: for example, gluten-free bread is zero-rated in the same way as bread, and gluten-free cakes or biscuits are subject to VAT in the same way as cakes and biscuits.
EU law provides that reduced rates of VAT can be selective and restricted to “concrete and specific aspects” of a category in Annex III, provided it does not infringe on the principle of fiscal neutrality. This principal requires that similar products are treated in the same manner for VAT purposes. As such, any VAT rate reduction given to gluten free food products such as gluten free biscuits, cakes, savoury products, and confectionary would also have to apply to their equivalents.
As the Deputy will appreciate, decisions regarding tax incentives and reliefs are normally made in the context of the annual Budget and Finance Bill process. Such decisions must have regard to the sound management of the public finances and my Department's Tax Expenditure Guidelines.
