This report is a combination of the 'Student allergies' and 'Student dietary requirements' reports with an additional column for the 'Diet notes' field.
For Meal Selection users, go to Payments > Students...
For Meal Manager users, go to Meals > Students...
Select a Class [1] > click the Reports [2] button > select Students with allergies or dietary requirements [3]
The Students with allergies or dietary requirements report is generated in Excel which is automatically downloaded.