Claiming tax relief on food acquired by coeliacs

Hi all,

I am currently in the processing of claiming tax relief (completing Forms Med1 for the last few years) on medical expenses incurred by my Dad. He is a coeliac. I am aware that Revenue allow relief on the cost of gluten-free food.

I have a number of annual certs from various supermarkets which state that €XX amount was spent in a certain year but there would be additional expenditure incurred elsewhere for which we have no receipts. Consequently I am estimating a portion of the claim.

Does anyone have any experience with such claims? Do Revenue look for proof of total costs? I will be submitting the certs (and a letter from his Doctor as proof of his condition) but they wont equal the total claim. I have receipts for various doctor bills etc.

Any advice/experience would be most welcome.

Many thanks​

Don't claim for expenses for which you don't have receipts. Revenue will look for them if they audit the claim and anecdotal evidence seems to be that they are doing this more and more these days.

Fair point, all reciepts for other medical bills can be supported. I had heard that Revenue were considerably more lax in respect of such expenditure and that they accepted it was impractical to keep all such receipts together. Such receipts would indicate "normal" food items too and so it was a bit of an admin nightmare (for both sides).

I had heard that Revenue (internally) accepted that approx €25 per week could be claimed on gluten-free food without receipts and was just wondering if there was any truth in this.

BPC said:

I had heard that Revenue (internally) accepted that approx €25 per week could be claimed on gluten-free food without receipts and was just wondering if there was any truth in this.

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I'll first endorse ClubMan's recommendation regarding claims & receipts. Med claims are being audited more frequently and it is important to keep receipts and only claim for legitimate expenditure.

However in case of coeliacs I have also come across this "accepted" level of expenditure. Several coeliac clients have brought this to me from meetings they attended. While supermarkets such as Tesco can give you an annual MED1 type coeliac product report ( as long as you use your clubcard each time) there will be occasions where other foodstuffs merge with the regular shop and splitting up is impractical or impossible.

One of the main items is GFbread. Expenditure on this in a supermarket at a minimum of €5 a small loaf / day means your €25pw will easily be exceeded. However this can be obtained (with difficulty but not impossible) via the chemist and the DPS and then becomes part of a regular claim there.

you shouldn't submit your receipts with your claim either, just hold onto them in case you're audited.

Thnaks for your comments. I'll think I'll send in the claims (to include the element of the estimated portion - it wouldn't be much anyway) and address it in a cover letter when sending in the claims to Revenue. If there not approved - it wouldnt be the end of the world.

Graham_07 said:

I'll first endorse ClubMan's recommendation regarding claims & receipts. Med claims are being audited more frequently and it is important to keep receipts and only claim for legitimate expenditure.

However in case of coeliacs I have also come across this "accepted" level of expenditure.

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OK - I wasn't aware of this and assumed that all receipts would be required. Is there anything on www.revenue.ie about this flexibility with regard to coeliacs (and people with other conditions?)?

ClubMan said:

Is there anything on www.revenue.ie about this flexibility with regard to coeliacs (and people with other conditions?)?

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Not that I've found, but it seems to be one of those things where a bit of leeway is given. That being said, so was driving on a provisional unaccompanied and such flexibility as we know can always be reversed. Different Tax districts have also been known to adopt varying degrees of strictness in relation to varying tax matters. If anyone is in possession of an Inspectors Manual that might help !

If in any doubt a taxpayer should only submit vouched expenses.

Section 469 of the Taxes Consolidation Act 1997 gives the letter of the law on medical expenses.

A privately published tax text from I have give the following on coeliacs :

"Relief in repsect of the cost of gluten free food for coeliacs is an allowable expense for the purposes of a health expense claim. As the condition is generally ongoing a letter ( instead of a prescription) from a doctor stating that the taxpayer is a coeliac sufferer is acceptable. If receipts are requested such receipts are not confined to those from a chemist, receipts from supermarkets etc. in respect of such qualifying expenditure are also acceptable. "

This only confirms that receipts should be retained and may be requested.

There are other guidelines as well on certain other conditions such as dialysis patients & cost of travel etc.

Thanks for the info.

Superquinn can also provide an annual reciept for all coeliac products brought when you use your superquinn club card.