Fiona O'Loughlin (Kildare South, Fianna Fail)
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93. To ask the Minister for Finance if the cost of counselling is tax refundable for a PAYE employee; and if he will make a statement on the matter. [6139/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Tax relief is available to individuals, including PAYE employees, the self-employed and those with other sources of taxable income, in respect of qualifying health expenses as defined in section 469 of the Taxes Consolidation Act 1997. Section 469 defines "health expenses" as "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:

1. registered in the register established under section 43 of the Medical Practitioners Act 2007,

2. registered in the register established under section 26 of the Dentists Act, 1985, or,

3. 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 costs, tax relief is available where the practitioner administering the therapy is a qualified practitioner as defined above.

Further details in relation to income tax relief for health expenses are set out on the Revenue website at and in the Tax and Duty Manual available at:

.

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 do not fall within the definition of practitioner as set out above. The question as to whether counsellors can be registered practitioners is a matter primarily for the Minister for Health, Mr. Simon Harris T.D.  In this regard you may be aware that the Department of Health recently conducted a review of proposals for regulation of counsellors and psychotherapists, and further information on this process can be provided by the Department of Health.