Michael McGrath (Cork South Central, Fianna Fail)
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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 domestic legislation, professional medical care services recognised as such by the Department of Health are exempt from VAT.

Professional medical care services recognised by the Department of Health 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.

Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018) of 2 July 2018 designates psychotherapists and counsellors as a regulated profession and establishes the Counsellors and Psychotherapists Registration Board. Professional counselling and psychotherapy services provided by persons registered by this Board are exempt from VAT from the date of their registration.

Current status of the Counsellors and Psychotherapists Registration Board

On 27 February 2019, the then Minister for Health, Simon Harris TD, confirmed the establishment of and appointment of members to the Counsellors and Psychotherapists Registration Board, under the Health and Social Care Professionals Act 2005 (amended) to regulate the professions of Counsellors and Psychotherapists.

The thirteen members of the Counsellors and Psychotherapists Registration Board were appointed with effect from 25 February 2019.

I am advised that there is currently no date set for the opening of the registers. The Registration Board is currently undertaking the necessary work required for public protection before the opening of the registers.

The Board will consult on draft Standards of Proficiency and the draft Criteria for Education and Training Programmes for both professions in 2023. Following consultation, the Board will set its pre-registration education and training requirements, which will be issued to the professions. The Board will notify education providers of the timeline for alignment to its requirements before it will commence its programme approval process.

Questions on the establishment of the Counsellors and Psychotherapists Registration Board and their progress in opening their register are a matter for the Minister for Health.