Tax relief for lactose intolerance - what tests are required?

At the beginning of 2018, the condition for the issue of a medical certificate entitling to tax relief is the negative result of a test excluding curable intestinal infections in the case of lactose intolerance. lactulose H2 breath test, then positive lactose H2 breath test.*

A positive genetic test does not in itself qualify for tax relief, as it only confirms a predisposition, not the disease itself.

*Specialist explanation:
As a first step, an H2 breath test with lactulose is required. If the result of the lactulose test is negative, a few days later a lactose H2 breath test can be performed and, if positive, a certificate can be issued. However, if the result of the lactulose test is positive, abnormal bacterial growth in the small intestine may be the cause of the symptoms, in which case treatment of the intestinal infection is necessary, as it may also result in resolution of the temporary lactose intolerance. After treatment, a repeat lactulose test is required and only if negative can the lactose test be continued, the positive result of which now justifies the issue of a specialist certificate entitling the holder to a tax credit.

Date of article: 6 March 2018.

Related issues: Is a food intolerance screening eligible for tax relief?