If you claim the special allowance for added dietary expenses, including expenses for hypo food, you must be able to document this upon request through a medical certificate which states that the sickness is controlled through your diet or that the diet forms part of the treatment. In connection with this, it will be sufficient if you can produce receipts for expenses linked to purchases of food and non-alcoholic drinks over a continuous, representative period of at least one month during the income year. Only essential extra dietary expenses are deductible. This means that no allowance will be given for extra expenses for an unreasonably expensive diet.
Stipulation of extra dietary expenses is based on the National Institute of Consumer Research’s (SIFO) standard budget for the income year concerned - for consumer expenses for food and non-alcoholic drinks.
If you are unable to substantiate your actual extra dietary expenses, the extra expenses will be stipulated at NOK 4,000 for the whole income year. This amount also includes the cost of hypo food. You should note that, in addition to the standard amount of NOK 4,000, you must also document/substantiate further added expenses of at least NOK 5,180 in order to claim the special allowance. See above concerning the condition relating to the amount of expenses.
See the Tax ABC under the topic "Special allowance - sickness or debility" for more information.