Colm Burke (Cork North-Central, Fine Gael)
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24. To ask the Minister for Finance to confirm that tax relief will be made available on counselling and psychotherapy fees, thereby establishing parity with other healthcare expenses; and if he will make a statement on the matter. [50514/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 469 of the Taxes Consolidation Act ("TCA") 1997 provides for Income Tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses.

Only “health expenses” incurred in the provision of “health care”, which have been carried out or advised by a practitioner, will qualify for tax relief.

Broadly, health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Health expenses are defined as “expenses in respect of the provision of health care” and may include, but are not limited to, the following:

• the services of a practitioner,
• diagnostic procedures carried out on the advice of a practitioner,
• maintenance or treatment necessarily incurred in connection with the services of a practitioner or diagnostic procedures carried out on the advice of a practitioner, and
• drugs or medicines supplied on the prescription of a practitioner.

• registered in the register established under section 43 of the Medical Practitioners Act 2007,
• registered in the register established under section 26 of the Dentists Act, 1985, or,
• 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".