383. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance the estimated annual Exchequer cost of removing VAT from counselling and psychotherapy services; and if he will make a statement on the matter. [64474/26]

384. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance if he will consider as part of Budget 2027, removing VAT from counselling and psychotherapy services; and if he will make a statement on the matter. [64472/26]

390. Deputy Seán Kyne asked the Tánaiste and Minister for Finance if he has considered the removal of Value Added Tax (VAT) on counselling and psychotherapy services as a targeted mechanism to instantly increase the availability and affordability of therapy; and whether he will consider extending tax relief to counselling and psychotherapy fees to establish true parity of esteem between mental and physical health. [64690/26]

393. 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 removal of VAT on counselling and psychotherapy services. [64914/26]

396. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any engagement he has had with the Department of Health in relation to the proposal by an organisation (details supplied) to remove VAT on counselling and psychotherapy services to make these services more affordable. [64924/26]

397. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of removing VAT on counselling and psychotherapy services to make these services more affordable. [64918/26]

423. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the progress to date designating psychotherapy and counselling services as VAT exempt. [65512/26]

437. Deputy Colm Burke asked the Tánaiste and Minister for Finance to confirm that consideration will be given to removing the VAT on counselling and psychotherapy services; and if he will make a statement on the matter. [64586/26]

I propose to take Questions Nos. 383, 384, 390, 393, 396, 397, 423 and 437 together.

I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of the EU VAT Directive with which Irish VAT law is obliged to comply. Under Irish VAT legislation, professional medical care services supplied by recognised medical professionals who are registered on a statutory register in the State are generally exempt from VAT.

The Department of Health is responsible for the legislation governing medical professionals and statutory registers, including, for example, health professionals registered under the Medical Practitioners Act 2007, the Nurses and Midwives Act 2011 and the Health and Social Care Professionals Act 2005. Revenue applies the VAT exemption to the supply of medical services by these professionals as and from the date of their registration.

Regulations made on 2 July 2018 under the Health and Social Care Professionals Act 2005 (Statutory Instrument No. 170 of 2018) designate counsellors and psychotherapists as a regulated profession and establish the Counsellors and Psychotherapists Registration Board.

As the necessary legislation has already been passed the VAT exemption in question will apply from the date of registration by the Counsellors and Psychotherapists Registration Board.

I am advised that work is ongoing to open the register of counsellors and psychotherapists by the relevant health authorities.

Under VAT law, where a medical service is supplied by a person who is not registered in accordance with the appropriate Department of Health legislation, the supply of the service is liable to VAT at the reduced rate, which is currently 13.5%.

I am further advised by Revenue that traders are not required to identify the VAT yield generated from the supply of specific goods and services on their VAT returns. Therefore, it is not possible to provide an estimate of the VAT collected from the specific services referred to by the Deputy.

Any further questions regarding the Counsellors and Psychotherapists Registration Board are best answered by my colleague, the Minister for Health.