Bicarbonate of soda (also called baking soda, bread soda and sodium bicarbonate) is an alkalising agent that generally reacts with an acid to help breads rise (for example, bread soda with buttermilk in soda breads). If it is produced in a factory where wheat-based products are processed, there could be cross-contamination. Doves Farm does a certified gluten-free bicarbonate of soda suitable for coeliacs. If you are simply avoiding gluten, you could buy any supermarket brand of bicarbonate of soda.