James Lawless
Ceist:259. Deputy James Lawless asked the Minister for Finance if there are plans to extend tax relief to counselling and psychotherapy; and if he will make a statement on the matter. [43254/21]
Amharc ar fhreagraWednesday, 15 September 2021
Ceisteanna (259, 265)
Richard Boyd Barrett
Ceist:265. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full year cost to the Exchequer of extending tax relief to counselling and psychotherapy services as a qualifying health expense; and if he will make a statement on the matter. [43348/21]
Amharc ar fhreagraFreagraí scríofa
I propose to take Questions Nos. 259 and 265 together.
Section 469 of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying health expenses and 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".
I am advised that comprehensive guidance material on health expenses can be found on Revenue’s website in Tax and Duty Manual Part 15-01-21.
Tax relief on the costs of counselling and psychotherapy services is currently available and may be claimed where the counsellor or therapist is a qualified practitioner as defined above.
This is similar to the position that applies to other medical expenses 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.