Paschal Donohoe (Dublin Central, Fine Gael)
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In short, I understand where the Deputy is coming from. To provide background to it, under Irish VAT legislation professional medical care services supplied by recognised medical professionals who are registered on a statutory basis in the State are exempt from VAT. Regulations made some time ago, on 2 July 2018, under the Health and Social Care Professionals Act 2005 designate counsellors and psychotherapists as a regulated profession and establish the Counsellors and Psychotherapists Registration Board. However, I understand that the register of counsellors and psychotherapists envisaged by that legislation has not yet been opened by the relevant health authorities. Where a medical service is supplied by a person who is not registered in accordance with the appropriate Department of Health legislation, the supply of the service is liable to VAT at a reduced rate, which is currently 13.5%. That is the reason I cannot accept the Deputy’s amendment but I am going to follow up on this matter with the Department of Health. I have heard Deputy Nash raise this on a number of occasions, as other Deputies have. I am interested to understand myself why the register has not yet been set up. Maybe Deputy Nash is aware of it but I am not aware of the reason. Given the Deputy's amendment and interest in the matter, I will certainly pursue it further.