Mr. Eoin O'Sullivan:

Before I address the question, I note that the WHO recommends that 12% of a country's health budget be allocated to mental health. In 2021, Ireland's figure was 5.1%. In 2022, the budget included €10 million in one-off funding for mental health, of which 20% was taken to provide low-emission vehicles. Mental health is a good topic to talk about. It is a buzzword at the minute. Everybody believes in mental health but we need action to support it. I know progress has been made with the national counselling service and a trial is being introduced in primary schools, but this issue has been flagged for a number of years and has not been followed through on.

Regarding qualifications, earlier I submitted the Tax Appeals Commission's decision from 2022. In that decision, the commissioner stated that prior to 2010, there was no requirement for professional services to be recognised by the Department of Health. After 2010, a new Schedule was inserted by section 130 of the Finance Act 2010 with effect from 3 April 2010 that introduced for the first time the requirement for recognition by the Department of Health. In a case decided upon by the Tax Appeals Commission in February 2022, the legislation at that time was sufficient so that the VAT exemption or tax eligibility for a rebate could have been tied to the professional qualifications and those professions were already recognised by the Department of Health. I believe that subsequent to that decision, the legislation was amended so that recognition from the Department of Health was not sufficient and recognition was then tied through the legislative framework to the registration of the appropriate counselling, psychotherapy and psychology boards. If we reverted to the legislation that was available at the time of that Tax Appeals Commission decision, it would get rid of the need for registration on the appropriate boards and recognise the medical profession. If those services are provided by a professional, namely, graduates of a course at a specific level - CORU is looking at a level eight qualification - there is no reason that could not included in the description. On the Revenue website at the moment, it says that expenses are eligible for tax exemption if they are provided by a registered practitioner. If that wording was changed to a qualified practitioner and the qualification was level 8 or higher in respect of specific training, for example, somebody who was trained as a counsellor or psychotherapist, from a university or had a qualification from level 8 on the national framework of qualifications, that would seem to cover all the bases. It keeps it in line with EU VAT law and increases access to badly needed services at a time when people are struggling.