Coeliac Disease Tax Relief Ireland 2025: Gluten-Free Food Expenses

Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.

People diagnosed with coeliac disease can claim 20% income tax relief on the additional cost of purchasing gluten-free food products in Ireland. This is available under the medical appliances and prescribed foods provision of Revenue's health expenses scheme. A doctor's letter confirming the coeliac diagnosis is required as supporting documentation.

Key Facts at a Glance

• ✓Coeliac patients can claim 20% relief on qualifying gluten-free food costs with a GP confirmation letter.
• ✓Claim the additional cost of gluten-free products compared to equivalent standard products.
• ✓Retain supermarket receipts identifying qualifying gluten-free items.
• ✓The doctor's letter confirming diagnosis is retained — not submitted with the claim.
• ✓Backdate up to four years.

How coeliac disease qualifies for tax relief

Coeliac disease is a condition in which the immune system attacks the body's own tissues when gluten is consumed. The only medical treatment is a strict lifelong gluten-free diet. Revenue recognises the additional cost of purchasing gluten-free food products as a qualifying health expense for diagnosed coeliac patients, under the provision for prescribed foods.

To claim, you must have a confirmed diagnosis from a GP or specialist, evidenced by a letter from the diagnosing doctor. You must retain supermarket and shop receipts showing the gluten-free products purchased. The claim is entered as a health expense in myAccount.

What costs qualify

The qualifying amount is the additional cost you incur specifically because of coeliac disease — broadly, the extra cost of gluten-free versions of products compared to the equivalent standard product. Specifically qualifying items include:

• Gluten-free bread, rolls, and crackers.
• Gluten-free pasta and cereals.
• Gluten-free flour and baking mixes.
• Other specifically labelled gluten-free staples required as medical necessity.

Standard fresh foods that are naturally gluten-free (meat, fish, fresh vegetables, dairy) are not specifically gluten-free purchases — the relief targets the additional cost of specialist gluten-free substitute products.

The doctor's letter requirement

Revenue requires a letter from your GP or specialist confirming your coeliac diagnosis as supporting documentation. You retain this letter for six years — you do not submit it with your claim but must be able to produce it if Revenue requests it during a compliance check. If you have not previously obtained a formal letter, ask your GP to write one confirming your coeliac diagnosis.

Practical approach to tracking and claiming

Many coeliac patients shop at specific retailers or health food shops with a regular basket of gluten-free products. The most practical approach is to:

• Keep receipts from supermarkets and health stores identifying the gluten-free products purchased.
• Maintain a running annual total of qualifying gluten-free product costs.
• At year end, enter the total qualifying amount in myAccount under Health Expenses.

Scenarios

Common Mistakes to Avoid

• ✗Claiming all food shopping receipts rather than only the specifically gluten-free items.
• ✗Not obtaining the GP confirmation letter before claiming.
• ✗Claiming fresh foods that are naturally gluten-free — these are not qualifying specialist gluten-free products.

When This Relief Does Not Apply

Key Takeaways

• ➤Coeliac patients can claim 20% on qualifying gluten-free food products with a GP confirmation letter.
• ➤Only the specialist gluten-free product costs qualify — not all food shopping.
• ➤Retain supermarket receipts identifying gluten-free products throughout the year.

Frequently Asked Questions

Related Guides

• prescription medication tax relief
• complete guide to medical expenses relief
• documents needed for health expense claims
• claiming for family members