Mr. Eoin O'Sullivan:

It is very complex. Within the industry there is no agreement on what makes a counsellor or a psychotherapist. There are varying degrees in the quality of training colleges and training courses. For instance, my qualification is recognised in the national framework as level 9. It is accredited by University College Cork. There are other training colleges that have perhaps level 6 or level 7 courses. What CORU has decided, and what has gone out for public consultation, is that the minimum requirement for a qualification to be a counsellor or psychotherapist will be level 8 on the national framework. The introduction of these tax reliefs does not need to be tied to registration with a board that is not open. It could be tied to qualifications. These are paramedical or medical services provided by professionals with appropriate training. CORU has been working very hard for a number of years and its work is difficult but I have been hearing for ten years that registration will be introduced. It seems unjustified to tie these reliefs to something when we still do not know when it will happen. I am not sure whether I have answered the Cathaoirleach's question.