Tax Reliefs
Dail Éireann — 2024-02-01
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Cathal Crowe (FF), Clare

I thank the Minister. That was a very detailed response and it was very much appreciated. Many in my family have coeliac disease. It is quite prominent in Ireland and its diagnosis is on the rise. The Minister has explained really well why addressing this is tricky. Mothership Europe and the EU VAT directive govern much of what we can do here, but I argue that gluten-free products are somewhat similar to oral medicines, which are subject to a 0% VAT rate. Once someone finds out he or she has coeliac disease, he or she has no choice but to go on gluten-free products. Many restaurants now have items on the menu that are gluten-free. Some people have decided on foot of a lifestyle choice to buy and eat gluten-free products but for so many more it is not a choice but a necessity. In that regard, the products should be reclassified with medicines in Annex III because the affected people have no choice whatsoever. There is a mechanism by which PAYE workers can claw back a 20% rebate provided they submit receipts and prove their diagnosis. That seems excessively cumbersome. I would love to see the VAT rate reduced at source, when picking an item off the shelf in a supermarket.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2024-02-01/debate/main
Retrieved: 2026-08-14T04:52:37+00:00
Sitting date: 2024-02-01