Written Answers Nos. 295-298
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]
View answerSection 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.
297. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if his Department have explored expanding the bike to work scheme to include third-level students. [67940/26]
View answerAs the Deputy may be aware, section 118(5G) of the Taxes Consolidation Act 1997 (TCA) provides for the Cycle to Work Scheme. This scheme offers an exemption from benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work. Associated safety equipment may include items such as helmets, lights, bells, mirrors and locks.
Since 1 January 2023, the scheme applies to the first:
€3,000 of expenditure in relation to a cargo or e-cargo bike;
€1,500 of expenditure in relation to a pedelec or e-bike; or
€1,250 of expenditure in relation to any other type of bike.
Under section 118B TCA, it must be an employer and employee who may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary in exchange for a bicycle and/or related safety equipment.
It should be noted that third-level students are not excluded from the scheme, however, as an exemption from benefit-in-kind, the scheme only applies if their employer purchases the bicycle for their use, in whole or in part, to travel to work.
It will be of interest to the Deputy that the Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, offer a bike scheme specifically for third-level students, mirroring the Cycle to work scheme. In addition, the Programme for Government also commits to conducting a review of the Cycle to Work scheme to boost take-up among all workers.
298. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will advise whether a review of the help to buy scheme is currently planned; whether consideration is being given to revising the eligibility criteria, particularly the requirement that applicants obtain a mortgage at or above a specified percentage of the property's value; and whether consideration has been given to the difficulties this requirement creates for lower-income earners and self-build applicants who may qualify for smaller loans (details supplied). [67750/26]
View answerThe Help to Buy (HTB) incentive, provided for in section 477C of the Taxes Consolidation Act 1997 (TCA), is a tax-based scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. It also aims to encourage additional supply of new houses by supporting demand. It also aims to encourage additional supply of new houses by supporting demand.
HTB provides a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.
The level of support available to first time buyers under the HTB scheme, is whichever is the lesser of:
• €30,000; or
• 10 per cent of the purchase price of the new property; or
• the amount of Income Tax and DIRT paid in the four years before application for the relief.
For a property to qualify for the HTB scheme, it must be new or converted for use as a dwelling, having not previously been used as a dwelling. Additionally, the purchase value/approved valuation of the property must not exceed €500,000.
Based on the latest available data (31 August 2026), the scheme has supported over 69,000 individuals or couples to buy or build their own home.
One condition of the HTB scheme is that a qualifying first-time purchaser (“FTP”) must take out a loan in an amount equal to at least 70% of the purchase value of the property. The Revenue Help to Buy Annual Report 2025 notes that 70% of HTB claimants had an LTV of 85% more. The proportion of claims in the lower LTV bands is higher for self-builds. Raising the LTV requirement may exclude many self-build applicants from the scheme. In the case of a self-build property, the purchase value is the approved valuation of the self-build property, as approved by the lender in accordance with the Central Bank’s macro prudential rules.
As I have previously advised, the HTB scheme, was initially intended to be limited to persons who had mortgages with a minimum LTV of 80%. However, Central Bank data indicated that a sizable number of first-time buyers take out a mortgage with a LTV of less than 80%. As such, it was decided to amend the scheme to set the minimum LTV at 70% so as to ensure that first-time buyers did not feel compelled to borrow larger amounts than they would have otherwise in order to qualify for the scheme. Indeed, the Central Bank macro-prudential rules also limit mortgage borrowing in order to protect borrowers.
A number of reviews on HTB have been undertaken focusing on a range of broad issues including LTV. In 2017 an independent review of the Help to Buy incentive was completed and published. In 2018 an independent Cost Benefit Analysis (CBA) of the Help to Buy incentive was carried out and published. An independent review of the HTB scheme conducted by Mazars took place in 2022 and was published on Budget Day that year.
Furthermore, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, having regard to the sound management of the public finances and the commitments set out in the Programme for Government and the impact any proposed changes would have on the wider housing market. 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 decisions.
Finally, it should be noted that the Programme for Government commits to the "retention and revision" and that these matters will be kept under review.
