Robert Troy
Question:12. Deputy Robert Troy asked the Minister for Finance why psychotherapy fees for persons suffering from mental health issues are not subject to tax relief in the same way as other medical expenses. [9246/16]
View answerThursday, 5 May 2016
Questions (12)
Written answers
Tax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" to mean "expenses in respect of the provision of health care [including] the services of a practitioner".
A practitioner is defined in the section as "any person who is
(a) registered in the register established under section 43 of the Medical Practitioners Act 2007,
(b) registered in the register established under section 26 of the Dentists Act 1985, or,
(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".
Where psychotherapy is provided by a "practitioner", within the meaning of section 469 of the Act, the individual is entitled to tax relief in respect of the expenditure incurred.
Psychotherapy treatment is dealt with in the same way as other treatments in that to obtain relief the treatment must come within the terms of the section. Further details in relation to relief for health expenses is set out in leaflet IT6 which is available on the Revenue website at http://www.revenue.ie/en/tax/it/leaflets/it6.html.