Gerald Nash (Louth, Labour)
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I move amendment No. 8:

In page 14, between lines 29 and 30, to insert the following: “Amendment of section 469 of Principal Act (relief for health expenses)

10.Section 469 of the Principal Act is amended, in subsection (1), in the definition of “practitioner”, by the insertion of the following paragraph after paragraph (a):

“(aa) registered in a register established under the Health and Social Care Professionals Act 2005;”.”.

This amendment has been introduced to request a report on tax relief for those who are obtaining counselling and psychotherapy from members of the Irish Association for Counselling and Psychotherapy, IACP. We are all aware that tax relief on health expenses is available to anybody attending their doctor or psychiatrist and a range of different medical professionals. With the mental health issues citizens are facing these days, it would be incumbent on Government to consider a report into this issue and examine it more closely. It is important that access to counselling and psychotherapy is affordable and applying tax relief to access to support from members of the IACP would be of some considerable value.