Reviewed by: MyTaxRebate Team on 5 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Counselling and psychotherapy qualify for 20% income tax relief in Ireland under s.469 TCA 1997 where the therapist is a registered practitioner. IACP, ICP, IAHIP, and APPI-registered therapists satisfy this requirement. Online and telephone sessions qualify equally. If you have attended regular therapy, MyTaxRebate can identify all qualifying sessions across up to four years and claim your refund without you needing to log in to the Revenue system yourself. A GP referral is required for counselling and psychotherapy to qualify under s.469 TCA 1997. The therapist must hold recognised professional qualifications.
What This Page Covers
- ✓Counselling with an IACP/ICP/IAHIP-registered therapist
- ✓Psychotherapy by a registered psychotherapist
- ✓CBT by a clinical psychologist or registered therapist
- ✓Psychiatry sessions with a registered psychiatrist
- ✓Online or telephone therapy with registered practitioners
- ✓Life coaching (not a registered health profession)
- ✓Mentoring or wellness coaching
- ✓Unregistered or unaccredited counsellors
- ✓Hypnotherapy by non-registered practitioners
Key Facts at a Glance
- ✓Counselling and psychotherapy sessions qualify for 20% income tax relief under s.469 TCA 1997, provided treatment is referred by a registered medical practitioner.
- ✓A GP referral letter or prescription for counselling is required as supporting documentation - self-referred sessions without a GP referral do not qualify.
- ✓The therapist must be a registered member of a recognised accreditation body (e.g. IACP, ICP, NAPCP) or be a registered psychologist or psychiatrist.
- ✓Mental health conditions including anxiety, depression, PTSD, eating disorders, and bereavement counselling all qualify with a valid GP referral.
- ✓Online counselling sessions conducted via video call with a registered therapist qualify on the same basis as in-person sessions.
- ✓Backdate up to four years - in 2025, counselling costs from 2022, 2023, 2024, and 2025 are all claimable in a single the Revenue system session.
Who qualifies as a registered practitioner for therapy claims?
Section 469 TCA 1997 grants relief on services provided by a 'practitioner' - defined as a person who is registered under the Medical Practitioners Act 2007, the Dentists Act 1985, or the Health and Social Care Professionals Act 2005, or who is a person who carries on a profession that is designated as a regulated profession under the Health and Social Care Professionals Act. Mental health therapists qualify where they are registered under the relevant regulatory framework.
In practice, Revenue recognises counselling and psychotherapy provided by therapists holding current registration with the following bodies as qualifying: the Irish Association for Counselling and Psychotherapy (IACP), the Irish Council for Psychotherapy (ICP), the Irish Association of Humanistic and Integrative Psychotherapy (IAHIP), and the Association for Psychoanalysis and Psychotherapy in Ireland (APPI). Psychiatrists and clinical psychologists registered with the Medical Council or CORU also qualify.
Do I need a GP referral for counselling?
Where the therapist is themselves a registered practitioner under s.469, a GP referral is not required for the sessions to qualify. The therapist's professional registration is the qualifying factor. This contrasts with physiotherapy, where a GP referral is mandatory regardless of the therapist's registration status.
That said, if your GP referred you for counselling or psychotherapy, retaining the referral letter strengthens the claim if Revenue requests verification. In cases where the therapist's registration status is less clear - for example, a counsellor who holds a certificate from a smaller body - a GP referral can be the differentiating factor that confirms the treatment is qualifying health care.
CBT, clinical psychology, and psychiatry
Cognitive Behavioural Therapy (CBT) delivered by a registered clinical psychologist, psychiatrist, or registered psychotherapist qualifies fully for 20% relief. Psychiatry consultations - with a registered consultant psychiatrist - qualify in the same way as any other specialist consultant appointment. Sessions with a clinical psychologist registered with the Psychological Society of Ireland (PSI) or with CORU also qualify.
Online and remote therapy
Revenue's guidance does not restrict health care to in-person delivery. Online video therapy, telephone counselling sessions, and remote psychotherapy all qualify for 20% relief where the therapist is appropriately registered. This is significant given the growth of online mental health platforms - many of which use IACP-accredited therapists. Check that your online provider confirms the therapist's professional registration before assuming eligibility.
Claiming for a child's counselling
If you paid for counselling or psychotherapy for a child with a registered practitioner, you claim those costs in your own health expenses submission through the Revenue system. There is no age restriction on mental health therapy claims under s.469. Claiming for family members follows the same rule: the person who paid is the person who claims.
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How to claim counselling tax relief
Claim qualifying therapy costs through the Revenue system at revenue.ie. Under the PAYE review area - review the tax position - enter the qualifying amount under Health Expenses for each relevant year. Retain your receipts and, where available, a note of the therapist's professional registration for six years. You can backdate up to four years of qualifying sessions. The full process for claiming medical expenses tax back covers the complete the Revenue system submission workflow. Combine therapy costs with other qualifying family expenses for a single comprehensive annual claim. See the documents required guide for what to retain for therapy claims.
What a therapist's receipt should include
A receipt from a qualifying therapist should include the therapist's name and practice name, the patient's name, the date or date range of sessions, the total amount charged, and ideally a note of the therapist's professional registration body (IACP, ICP, IAHIP, or equivalent). If your therapist issues an annual summary statement rather than individual session receipts, that is sufficient for Revenue purposes provided it covers the same information. Most registered therapists are familiar with Revenue's requirements and will provide appropriate documentation on request.
Claiming across multiple years of ongoing therapy
Where you have attended regular therapy for two, three, or four years, you can backdate claims for all qualifying years within the four-year window. You submit a separate review the tax position claim for each year through the Revenue system, entering the total qualifying therapy costs for that year. Many people who attend weekly or fortnightly therapy are surprised by how large the combined backdated refund is - 40 to 50 sessions per year at €70 - €100 per session over multiple years can generate a refund of several hundred to over one thousand euros when four years are submitted together. MyTaxRebate reviews all prior years in a single engagement, ensuring every qualifying session is included.
What to do if you are unsure about your therapist's registration
If you are not certain whether your therapist holds a qualifying professional registration, check their practice website or ask them directly for their registration body and membership number. IACP membership can be verified at iacp.ie; ICP at irishcouncilforpsychotherapy.ie; IAHIP at iahip.org. Where there is genuine uncertainty about a therapist's registration status, obtaining a GP referral letter for the same period of treatment substantially strengthens the claim. If the therapist is unregistered or their registration cannot be confirmed, the sessions do not qualify under s.469 and should not be included in a claim.
Online therapy platforms and registration checks
Several online therapy platforms operate in Ireland, including some that connect clients with IACP-accredited therapists and some that do not. Before assuming that sessions through an online platform qualify, check whether the specific therapist assigned to you holds current IACP, ICP, or IAHIP registration. Platform membership is not the same as individual practitioner registration. The eligibility of the sessions depends on the individual therapist's registration status, not the platform's general description of its practitioners.
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Tax Scenarios
Family medical bills paid by one spouse
A family pays €2,400 of qualifying medical costs in the year. At 20% relief, that element alone can support about €480 of tax relief once any reimbursed amounts are excluded.
Dental work with part reimbursement
A patient pays €1,300 for qualifying dental treatment and receives €300 from insurance. Relief is based on the unreimbursed €1,000, giving a potential tax benefit of about €200.
Higher-cost specialist treatment
A taxpayer pays €4,800 for qualifying treatment with no reimbursement. At 20% relief, the tax effect on that expense can reach about €960, which is why record-keeping matters on larger medical claims.
Common Mistakes To Avoid
- ✗Assuming life coaching or unaccredited counselling qualifies - the therapist must hold a qualifying professional registration such as IACP, ICP, IAHIP, or NAPCP, or be a registered medical practitioner. Life coaches without a regulated health profession registration do not qualify under s.469 TCA 1997.
- ✗Not checking whether an online therapy platform's therapists are registered before claiming - for platforms such as BetterHelp, Spunout, or other services, verify that the specific therapist you worked with holds a current IACP, ICP, or equivalent registration, not just the platform's general credentials.
- ✗Not backdating prior years of qualifying therapy costs - four years of weekly sessions at €80 - €120 per session represent a significant claim. If your therapist was registered throughout 2022 - 2025, all four years of sessions can be included in a single backdated submission.
- ✗Not obtaining an annual invoice or receipt from the therapist - many private psychotherapists do not automatically issue formal receipts. Ask at the start of the year for an annual statement summarising the sessions attended and fees paid for that year.
- ✗Losing track of therapist registration status when changing providers - verify the new therapist's IACP or equivalent registration before the first session. A switch to an unregistered practitioner mid-year renders those sessions non-qualifying even if earlier sessions in the same year were from a registered therapist.
When This Does Not Apply
Key Takeaways
- ➤ Your therapist's professional registration is the qualifying factor - check they hold IACP, ICP, IAHIP, or equivalent registration before assuming sessions are claimable.
- ➤ Online and telephone therapy sessions qualify in the same way as in-person sessions, provided the therapist is appropriately registered.
- ➤ Backdate up to four years of qualifying sessions - regular therapy attendance over multiple years can generate a significant combined refund.
- ➤ MyTaxRebate reviews your full therapy history, confirms practitioner registration, and submits your claim - no upfront cost, no Revenue login required.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Does counselling qualify for tax relief in Ireland?
Yes, where the counsellor or psychotherapist is a registered practitioner under s.469 TCA 1997. IACP, ICP, IAHIP, or equivalent professional registration satisfies this requirement. Unaccredited therapy providers do not qualify.
Do I need a GP referral for counselling to qualify?
Not necessarily. If the therapist is registered under s.469 as a practitioner, treatment qualifies without a GP referral. A referral strengthens the claim but is not always required where the therapist is suitably registered.
Does CBT (cognitive behavioural therapy) qualify for tax relief?
Yes, where the therapist providing the CBT is a registered practitioner under s.469 TCA 1997. CBT delivered by a consultant psychiatrist, clinical psychologist, or IACP/ICP-registered psychotherapist qualifies for 20% income tax relief. CBT delivered by an unregistered coach or counsellor - even a highly experienced one - does not qualify. Verify the therapist's registration before each year's claim is filed.
Does online therapy or remote counselling qualify?
Yes. Online counselling and psychotherapy via video call or telephone with a registered and accredited therapist qualifies for the same 20% income tax relief as in-person sessions under s.469 TCA 1997. The medium of delivery does not affect eligibility. A GP referral is still required, and you must retain the therapist's invoices showing the date, fee, and session type for each online appointment.
Can I claim for a child's counselling or therapy sessions?
Yes. If you paid for a child's counselling or therapy sessions with a registered practitioner, you claim in your own health expenses submission. There is no age restriction for mental health therapy claims.
How far back can I claim counselling tax relief?
Up to four years. In 2025, you can claim qualifying counselling and psychotherapy sessions paid in 2022, 2023, 2024, and 2025. Ask your therapist for annual session statements for prior years. Verify that the therapist held their professional registration throughout the relevant period - a single IACP or ICP membership confirmation per year is sufficient to cover all sessions within that year.
Related Guides
- physiotherapy tax relief: GP referral required for physio claims
- speech therapy and occupational therapy tax relief Ireland
- claiming medical expenses for family members: the payer claims
- backdating medical expenses: four years available through the Revenue system
- documents needed for a medical expenses claim
- how MyTaxRebate processes your medical expenses claim
- complete guide to medical expenses tax relief Ireland 2025
