Health expenses

Additional diet expenses for coeliacs and diabetics

You can claim relief for certain food products if you have a medical condition associated with specific dietary requirements. You must provide Revenue with a letter from your doctor stating the medical condition and specific dietary requirements. You can submit this letter through MyEnquiries in myAccount.

This applies to you if you are:

• a coeliac and must purchase gluten free foods specifically manufactured to be gluten free
• diabetic and must purchase diabetic products if your doctor recommends that you include these in your diet.

You must keep receipts for the gluten free food or diabetic products you claim relief on. These receipts can be from supermarkets, health stores and other similar shops.

Most retailers can provide a statement to loyalty registered customers with the listing of all the specific gluten free foods they purchased.

Receipts can be stored on the Revenue Receipt Tracker service in myAccount. For further information, please see ‘Manage your receipts with the receipts tracker'.

How to make a claim

To claim tax relief on additional diet expenses, you must include the amount in your health expenses. To claim your health expenses, you will need to complete your tax return form. This is explained in the 'How do you claim health expenses?' page.

You can claim relief for certain food products if you have specific dietary requirements due to a medical condition, as outlined above. To claim tax relief on additional specific dietary expenses, you must include the amount in your health expenses.

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