Michael McGrath (Cork South Central, Fianna Fail)
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215. To ask the Minister for Finance if he will address a matter raised in correspondence (details supplied) regarding VAT; and if he will make a statement on the matter. [43634/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. Under Irish legislation, professional medical care services, recognised as such by the Department of Health and Children, are exempt from VAT.

Professional medical care services recognised by the Department of Health and Children are generally those medical care services supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. This includes health professionals registered under the Medical Practitioners Act 2007, the Nurses Act 1985 and those engaged in a regulated profession designated under Section 4 of the Health and Social Care Professionals Act 2005.

Psychotherapy and counselling services are not recognised as a regulated profession under the Health and Social Care Professionals Act 2005 and are therefore precluded from coming within the scope of the exemption.  Psychotherapy and counselling services are, however, applied at the reduced rate of VAT.