Tax Relief is available at the standard rate on special dietary gluten-free products provided that it is on the advice of a medical practitioner. Current standard rates and claim thresholds are available on the Revenue Commissioners website.
PAYE taxpayers can now claim medical expenses over the Internet by using PAYE Anytime available on the Revenue Online website. The PAYE Anytime service enables taxpayers to submit Med1 claims and request a Review/P21 Balancing Statement for any of the past four years. An alternative to PAYE anytime is to complete the Med 1 form annually and return it to your local tax office.
N.B. Tax relief cannot be claimed on foods that are naturally gluten-free.
Here are the steps you need to take to claim your tax relief:
- Get a letter from your Consultant or GP confirming your coeliac diagnosis.
- Keep all your receipts for gluten-free products. Sometimes items aren’t marked as gluten-free on receipts so it’s a good idea to highlight the gluten-free products on receipts soon after you’ve bought them. By the end of the year you may forget which items you are claiming for.
- At the end of the tax year, calculate the total amount you have spent on gluten-free items.
- Download the Med 1 form or get one from your local tax office.
- Fill in the Med 1 form. Fill in the relevant sections. Remember that you can claim for prescription items, GP, Dietitian and Consultants bills. Enter the food amount in the ‘other qualifying expenses’ section. Indicate in the box provided that you or a dependent is a Coeliac.
- You do not need to send the receipts with the form, however you must retain them for 6 years in case of a random audit of your claim.
- You cannot claim for any health expenses which have or will be paid from any source such as the Health Executive, Local Authority, insurance companies (i.e. VHI/Quinn/Aviva etc) or by other compensation. You may claim tax back on the unpaid balance of a health expense; e.g. your health insurer only covers €40 of a doctor's visit, but the cost to you is €60. Tax may be claimed on the €20 balance.
Note – you must have receipts for the items you claim for and they must be specially made gluten-free products. The Society is unable to provide an estimate of average spend on gluten-free foods and would encourage members to keep their receipts as the cost recuperated can be quite substantial and varies from person-to-person.
Keep track with supermarket loyalty cards
Both Tesco Ireland and Superquinn will provide a Certificate of Expenditure when customers buy gluten free products using their loyalty cards.
- Tesco Clubcard - You must register to receive this annual receipt. You must opt in to receive mailings from Tesco so that under data protection law they can send you the certificate.
- Superquinn Reward Card - It is not necessary to register to receive the annual certificate.
- Dunnes Value Club now provide a Coeliac Certificate of Expenditure annually in the first quarter of the year.
Remember – it is still necessary to keep receipts.