Diabetic Food Expenses Tax Relief Ireland 2025

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

People with diabetes who purchase specialist diabetic food products can claim 20% income tax relief on those costs in Ireland, where the products are purchased on the advice of a doctor. A letter from your GP or specialist confirming your diabetes diagnosis is required as supporting documentation. This is the same provision that applies to coeliac patients claiming gluten-free food expenses.

Key Facts at a Glance

• ✓Specialist diabetic food products can qualify at 20% with a GP confirmation letter.
• ✓The GP or specialist must confirm the diabetes diagnosis in writing.
• ✓Retain supermarket and health store receipts for qualifying diabetic food products.
• ✓Standard fresh foods and general low-sugar products do not qualify.
• ✓Backdate up to four years.

How diabetic food expenses qualify for tax relief

Revenue allows income tax relief on qualifying specialist diabetic food products under the same provision that applies to coeliac patients — the prescribed foods and medical appliances provision of Revenue's health expenses guidance. The basis is that people with diabetes may need to purchase specifically formulated diabetic food products as part of managing their condition on the advice of a doctor or dietitian.

A letter from your GP or specialist confirming your diabetes diagnosis is the key supporting document. You retain this letter for six years — it does not need to be submitted with your claim but must be produced if Revenue requests it.

What diabetic food products qualify

Revenue's guidance covers specialist diabetic food products purchased specifically because of the diabetes diagnosis. Qualifying items generally include:

• Specifically formulated diabetic food products labelled for diabetic use.
• Sugar-free and diabetic-specific prepared foods where purchased on medical advice.
• Specialist diabetic cereal, bread, or biscuit products where distinguishable from general low-sugar alternatives.

Standard healthy eating products purchased as a general lifestyle choice, or general low-sugar items available to the general public without medical indication, do not qualify. The qualifying principle is that the purchase is specifically necessitated by the diabetic condition on medical advice.

Practical documentation approach

Given that diabetic food is purchased at supermarkets and health food stores as part of regular shopping, the documentation approach is:

• Retain receipts that identify the specifically diabetic or specialist food products purchased.
• Maintain a running annual total of qualifying items.
• Obtain and retain a GP letter confirming diabetes diagnosis.
• At year-end, enter the qualifying total in myAccount under Health Expenses.

Type 1 and Type 2 diabetes

The provision applies to individuals with both Type 1 and Type 2 diabetes who are purchasing specialist diabetic food products on medical advice. A written confirmation from your GP or diabetologist confirming the diagnosis and recommending a specialist diabetic diet meets the qualifying condition.

Scenarios

Common Mistakes to Avoid

• ✗Claiming all food shopping receipts rather than only the specifically diabetic specialist products.
• ✗Not obtaining a GP confirmation letter — this is required if Revenue queries the claim.
• ✗Treating general healthy eating products as qualifying diabetic food.

When This Relief Does Not Apply

Key Takeaways

• ➤Specialist diabetic food products qualify for 20% relief with a GP confirmation letter and receipts.
• ➤Document purchases specifically for diabetic food items — not all food shopping.
• ➤Backdate four years if you have not previously claimed.

Frequently Asked Questions

Related Guides

• coeliac disease gluten-free food tax relief
• prescription medication tax relief
• complete guide to medical expenses relief
• documents needed for health expense claims