Oireachtas Joint and Select Committees
Thursday, 6 November 2025
Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach
Finance Bill 2025: Committee Stage (Resumed)
2:00 am
Gerald Nash (Louth, Labour)
I move amendment No. 69:
In page 92, between lines 22 and 23, to insert the following: “Amendment of paragraph 2 of Schedule 1 to Principal Act (Medical and other services)
74. Schedule 1 to the Principal Act is amended, in Part 1, in paragraph 2, by the insertion of the following sub-paragraph after sub-paragraph (3):‘(3A) Professional services supplied by counsellors and psychotherapists who are registered with the Counsellors and Psychotherapists Registration Board established under the Health and Social Care Professionals Act 2005.’.”
This is an amendment I have introduced periodically over the last few years. It seeks to provide a VAT exemption to professional psychotherapists and counsellors in order to expand access to mental health services, which is something I think we are all concerned about.
These are professionals working in the health and social care area. The point has been made that occupational therapists, speech therapists and other equivalent health and social care grades are VAT exempt and this is an area that does not attract a VAT exemption. I propose that this be considered.
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