Health Expenses

Can anyone tell me if the cost of going to a councillor for help for depression is allowable as a medical expense? The cost would be quite substantial - circa €4,000 per annum. Thanks

The rules on Health Expenses are [broken link removed]. Certain treatments carried out by non-doctors e.g. physio, chiropractor etc. are allowable where prescribed by a medical practitioner. I can't be certain in the case of a councillor but if prescribed by a medical practitioner it may come with in the remit of that section. Relief for 2009 on is at 20% only. Not up to the higher rate as was the case before.

It would appear that attending a psychologist / counsellor is not an allowable medical expense for income tax purposes, see here [broken link removed]

It would appear that attending a psychiatrist (a specialist doctor) is an allowable medical expense for income tax purposes.

That's my interpretation of the the above, and is subject to correction.

I cannot see from the information on their web-sites if Quinn / Aviva / VHI cover the costs of attending a psychologist / counsellor. It seems to me their ranges of products / prices / options / plans / inclusions / exclusions are designed to conceal rather than reveal what's covered.

mathepac said:

It would appear that attending a psychologist / counsellor is not an allowable medical expense for income tax purposes, see here [broken link removed]

It would appear that attending a psychiatrist (a specialist doctor) is an allowable medical expense for income tax purposes.

Click to expand...

Sorry, could you point to what part of the link actually excludes counsellors ? Thanks.

There is a situation where if you attend an optician for an eye test that is not allowable. However if you attend a consultant opthalmic surgeon who tests your eyes and gives you the scrip for the optician to fill, that is allowable, purely on the basis that the provider was a "registered medical practitioner". So if a counseller was also a registered medical practitioner, I believe that it would be allowable under "services of a doctor" irrespective of what was actually done. However where the provider is a specialist in their field by not a registered medical practitioner you can come unstuck. It isn't always clear cut.

Psychologists / counsellors who are also qualified medical practitioners are a tiny (minute IME) minority, hence my reference to psychiatrists, some of whom will do the "talk therapies" normally associated with psychologists / counsellors as well as attending to the medicinal / medical needs of their clients.The costs of attending such a psychiatrist are included in the Revenue list under "Doctors and consultants fees".

The list, while I concede that it does not specifically exclude counsellors / psychologists (but does specifically include Educational Psychologists) is headed "Health Expenses includes the cost of:". Therefore, IME, what is not specifically included is excluded. The example you quote is also listed as an exception and thus I don't believe it makes for a good case.

From OP's point of view there is a higher probability that their diagnosing doctor can find a suitable psychiatrist more easily than a medically qualified counsellor, FWIW.

mathepac said:

From OP's point of view there is a higher probability that their diagnosing doctor can find a suitable psychiatrist more easily than a medically qualified counsellor, FWIW.

Click to expand...

Fair point. If the OP is to incur the cost anyway then doing so in a manner which would at least bring some tax relief should at least be explored. Of course one wonders how long health expenses will continue to be deductible before they go the way of other reliefs.

Thanks for those replies. I'm still a little confused. If it was you, would you claim?

When you send in claims now you don't have to send in receipts. But you must retain them in case of inspection. If in doubt as to the allowability of an item what one could do is submit the claim, with copy receipts, indicating the nature of the claim and the "expression of doubt" as to whether it is allowable or not. If Revenue then allow it it is on the basis of full facts being made at the time not a claim by you which might be overturned on audit. If they do not allow it, then that's final.

Remember Med Claims on Form MED1 can only be made AFTER the end of the relevant tax year.

This might help clarify some topics for you. My health expenses were audited for 2006 and I had been attending a counselling psychologist as advised by my GP - I had a letter from my GP in this regard and included it with my receipts etc.

I got a reply today saying that "Counselling or psychotherapy are not eligible medical expenses for tax relief under Section 469 of the Taxes Consolidation Act, 1997" and that a balancing statement for 2006 is being issued and that I now owe the Revenue money. Seemingly physiotherapy, with a referral letter from a GP, is allowable for tax relief on your health expenses, so it's annoying that psychotherapy is not.

They also said "Counselling or psychotherapy carried out on referral from a qualified medical practitioner are not eligible for tax relief."