Dáil Éireann Debate, Tuesday - 2 May 2017
256. Deputy Michael McGrath asked the Minister for Finance the reason counselling and psychotherapy services are treated differently from services provided by doctors, psychologists and psychiatrists in terms of VAT; and if he will make a statement on the matter. [19790/17]
Amharc ar fhreagraI am advised by Revenue that the VAT Consolidation Act 2010 (as amended) provides that professional medical care services recognised as such by the Department of Health and Children are exempt from Value Added Tax.
Professional medical care services recognised by the Department of Health and Children are generally those medical care services supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses Act 1985 and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.
Psychotherapy and counselling services are not recognised as a regulated profession under the Health and Social Care Professionals Act 2005 and are therefore precluded from coming within the scope of the exemption. They do, however, benefit from the reduced rate of VAT.
