Under section 469 of the Taxes Consolidation Act 1997 relating to health expenses, tax relief may be claimed at the individual's marginal, or highest, rate of tax in respect of sessions with a psychotherapist where the psychotherapist is a qualified medical practitioner registered in the register established under section 26 of the Medical Practitioners Act 1978 or an individual is referred to a psychotherapist by a psychiatrist for a diagnostic procedure. As with all medical expenses, relief cannot be claimed for any expenditure that has been or will be reimbursed by a medical insurer — for example, VHI or BUPA. In addition, the first €125 of any medical expenses incurred in any tax year does not qualify for tax relief. In the case of an individual claiming relief in respect of two or more persons, the first €250 in any year does not qualify for tax relief.