382. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance whether he will consider extending health expense tax relief to counselling and psychotherapy fees in Budget 2027; and if he will make a statement on the matter. [64475/26]

394. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of extending standard health expense tax relief to counselling and psychotherapy fees to make these services more affordable. [64922/26]

398. Deputy Colm Burke asked the Tánaiste and 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. [64587/26]

401. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to Budget 2027 requests by an organisation (details supplied) in relation to their proposal to extend standard health expense tax relief to counselling and psychotherapy fees. [64915/26]

I propose to take Questions Nos. 382, 394, 398 and 401 together.

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 (in certain circumstances) 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.

A practitioner is defined as "any person who is:

• 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".

In the case of counselling or psychotherapy services, currently relief may be available in circumstances where the practitioner administering the services or referring the individual for a diagnostic procedure, as the case may be, is a qualified practitioner, in accordance with Section 469 of the Taxes Consolidation Act 1997.

Further guidance on tax relief for qualifying health expenses can be found in Revenue’s Tax and Duty Manual Part 15-01-12, which can be accessed on Revenue’s website.

Finally, and as the Deputy will appreciate, decisions regarding taxation measures are normally made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.