395. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any engagement he had with the Department of Health in relation to the proposal by an organisation (details supplied) to extend standard health expence tax relief to counselling and psychotherapy fees to make these services more affordable. [64926/26]

Section 469 of the Taxes Consolidation Act 1997 provides for tax relief where an individual proves that he or she has incurred costs in respect of qualifying health expenses.

Only "health expenses" incurred in the provision of “health care”, which has been carried out or advised by (in certain circumstances) a practitioner, will qualify for tax relief.

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.

Turning to the Deputy’s question, my Department have engaged with the Department of Health in relation to the extension of the tax relief to counsellors and psychotherapists who do not meet the definition of practitioner. CORU is Ireland’s multi-profession health and social care regulator and CORU’s role is to protect the public by regulating the health and social care professions designated under the Health and Social Care Professionals Act 2005 (as amended). CORU’s Counsellors and Psychotherapists Registration Board was established in 2019 and since then has been working to progress regulation of both professions.

My Department remains open to engaging with the Department of Health on this matter.