Donnchadh Ó Laoghaire (Cork South Central, Sinn Fein)
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146. To ask the Minister for Finance if it is possible to claim tax back under any scheme, such as the MED 1 scheme or otherwise, operated by his Department and the Revenue Commissioners, for counselling, psychiatric treatment or any other such forms of therapy; if not, if he will consider such an approach; and if he will make a statement on the matter. [14713/16]

Michael Noonan (Limerick City, Fine Gael)
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Tax relief in respect of health expenses is provided for in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" to mean "expenses in respect of the provision of health care [including] the services of a practitioner". 

A practitioner is defined in the section as "any person who is

(a) registered in the register established under section 43 of the Medical Practitioners Act 2007,

(b) registered in the register established under section 26 of the Dentists Act, 1985, or,

(c) in relation to health care provided outside the State, entitled under the laws of the country in which the care is provided to practice medicine or dentistry there".

In the case of counselling, psychiatric treatment or other forms of therapy, relief can only be allowed in circumstances where the practitioner administering the therapy is a qualified practitioner as defined above.

It is my understanding that there can be significant differences in the level of qualifications and/or clinical training undertaken by individuals who provide counselling services and who are not registered, as required by the legislation. I have requested that my officials, in liaison with officials in the Department of Health, explore whether the definition of "practitioner" could be amended in a way which could encompass individuals with relevant training and expertise in the field of psychotherapy and/or counselling.