Section 469 of the Taxes Consolidation Act (“TCA”) 1997 provides for tax relief where an individual proves that they have 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.
Revenue have advised that 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 chain
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. This food list is available to Revenue staff through the Coeliac Society of Ireland.
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”. Further information can be accessed using the following link - www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/real-time-credits/index.aspx
When a real time claim is made it is a requirement that the taxpayer provides receipts at the time of claim via the “Receipts Tracker” service. Further information can be accessed using the following link - www.revenue.ie/en/online-services/services/common/manage-your-receipts-with-receipts-tracker.aspx
Paragraph 4.1.1 of Revenue’s Health Expenses Tax and Duty Manual Part 15-01-12, which can be assessed at the link below, states “to claim tax relief in real time, taxpayers will be required to provide details of the qualifying health expenses and nursing home fees they have incurred, along with a readable image of their receipts”.
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.
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 at www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf
