296. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if counselling and psychotherapy treatments and services qualify for tax relief for health expenses, where the individual providing that service is qualified to provide the service; if CORU registration is considered for the purposes of being a "registered practitioner"; and if not, if he will consider expanding tax relief for these services. [68027/26]

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.

As the Deputy is aware, CORU is Ireland’s multi-profession health and social care regulator, regulating the health and social care professions designated under the Health and Social Care Professionals Act 2005 (as amended). I would note that CORU’s Counsellors and Psychotherapists Registration Board was established in 2019 and since then has been working to progress regulation of both professions however these registers are not yet open.

Finally, as the Deputy will appreciate, it is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget or Finance Bill decisions.