Dáil Éireann Debate, Thursday - 9 September 2021
191. Deputy Neale Richmond asked the Minister for Finance if he has considered extending the tax relief applied to general practitioner referred physiotherapy costs to general practitioner referred therapy sessions for mental health; and if he will make a statement on the matter. [42014/21]
View answerI am informed by Revenue that Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health expenses.
Section 469 defines "health expenses" as "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".
Regarding therapy sessions for mental health, tax relief will apply where the therapist is a qualified practitioner as defined above. The relief is also available from a psychologist or psychotherapist if they are a qualified practitioner, or where a patient is referred by a qualified practitioner for a diagnostic procedure.
This is similar to the position that applies to other medical expenses, such as physiotherapy and I am satisfied that the legislation provides sufficient flexibility for expenses that should qualify for tax relief. Accordingly, there are no plans to change these arrangements at this time.
Comprehensive guidance material on medical expenses can be found on Revenue’s website in Tax and Duty Manual Part 15-01-12 www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-01-12.pdf.
