Tax Relief for Educational & Psychological Assessments in Ireland

Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997

Quick Answer

Educational psychological assessments qualify for 20% income tax relief under section 469(1) of the Taxes Consolidation Act 1997, but only for persons under 18 or in full-time education, and only where the assessment is carried out by a person who is a registered educational psychologist. This is one of the most commonly sought assessments for school-age children, and the tax relief significantly reduces the out-of-pocket cost.

If your child has had a private educational psychological assessment in the last four years, MyTaxRebate confirms eligibility, verifies the assessor's CORU registration, and submits the claim - at no upfront cost.

What This Page Covers

• ✓The age condition: under 18, or over 18 in full-time education
• ✓ADHD, ASD, and specific learning disability assessments - each qualifying category
• ✓CORU registration: why it matters and what happens if the psychologist is not registered
• ✓Private versus HSE assessments - the key distinction
• ✓How to claim and what to retain as documentation
• ✓Backdating for assessments carried out in prior years

Key Facts at a Glance

• ✓Educational psychological assessments qualify at 20% under s.469(1) TCA 1997 - but only for individuals under 18 at the time of assessment, or over 18 and in full-time education at the start of the tax year.
• ✓The assessor must be a CORU-registered educational psychologist - verify at coru.ie before booking. An unregistered assessor's fee does not qualify regardless of report quality.
• ✓ASD, ADHD, dyslexia, dyscalculia, and general learning difficulty assessments all qualify when the above conditions are met.
• ✓An assessment by a registered consultant psychiatrist (a medical doctor) also qualifies under the standard health expenses route, rather than the specific educational psychologist provision.
• ✓Assessments carried out by the HSE at no charge do not generate a qualifying expense - only privately-paid assessment costs qualify.
• ✓In 2025, assessments from 2022, 2023, 2024, and 2025 are all still open for backdated claims through your Revenue record's review the tax position position position.

Who qualifies for educational psychological assessment tax relief

Educational psychological assessments qualify for 20% income tax relief under section 469(1) TCA 1997 when the following conditions are both met:

Where both conditions are met, the full cost of the assessment qualifies for 20% relief.

• The person being assessed is under 18 at the time of the assessment, OR is over 18 but receiving full-time instruction at a university, college, school or other educational establishment at the start of the tax year in which the assessment takes place.
• The assessor is a registered educational psychologist "” a person registered as an educational psychologist under the Health and Social Care Professionals Act 2005 (CORU-registered), or otherwise recognised as a qualified educational psychologist under the statutory framework.

What types of assessments qualify

The qualifying category covers educational psychological assessments generally "” it is not limited to a specific type of assessment or diagnosis. Common assessments that qualify include:

• ASD (Autism Spectrum Disorder) assessments "” psychoeducational assessments for ASD carried out by a registered educational psychologist.
• ADHD (Attention Deficit Hyperactivity Disorder) assessments "” cognitive and attentional assessments for ADHD.
• Dyslexia assessments "” specific learning difficulty assessments establishing reading, writing, and phonological difficulties.
• General learning difficulty assessments "” comprehensive psychoeducational evaluations of cognitive ability and academic achievement.
• Developmental assessments "” broader assessments of developmental milestones and learning profiles for school-age children.

How to claim

Step 1: Confirm the psychologist is CORU-registered as an educational psychologist. Step 2: Retain the invoice from the assessor showing the assessment type, date, and amount. Step 3: Log in to your Revenue record → your Revenue record → review the tax position position position → select the year. Step 4: Enter the qualifying amount under Health Expenses. Step 5: Retain the invoice and any GP or paediatrician referral letters for six years.

• Step 1: Confirm the psychologist is CORU-registered as an educational psychologist.
• Step 2: Retain the invoice from the assessor showing the assessment type, date, and amount.
• Step 3: Log in to your Revenue record → your Revenue record → review the tax position position position → select the year.
• Step 4: Enter the qualifying amount under Health Expenses.
• Step 5: Retain the invoice and any GP or paediatrician referral letters for six years.

ADHD, ASD, and specific learning disability assessments

The three most common categories of educational psychological assessment in Ireland are assessments for Attention Deficit Hyperactivity Disorder (ADHD), Autism Spectrum Disorder (ASD), and specific learning disabilities such as dyslexia and dyscalculia. All three categories can qualify for income tax relief under s.469 TCA 1997 where the two conditions - the age condition and the CORU registration condition - are met.

ADHD assessments typically involve a clinical interview, cognitive testing, and rating scales completed by parents and teachers. ASD assessments are multi-disciplinary and often involve input from a clinical psychologist alongside other professionals. Specific learning disability assessments are primarily psychometric and identify cognitive and achievement discrepancies. All of these are educational psychological assessments for the purposes of Revenue's guidance where carried out by a CORU-registered psychologist.

What happens if the psychologist is not CORU-registered

The qualifying condition at s.469 TCA 1997 requires that the psychologist be registered on the Register of Psychologists maintained by CORU (Health and Social Care Professionals Council). If the psychologist who carried out the assessment is not CORU-registered - for example, if they are registered only in another jurisdiction or are a school counsellor rather than a registered psychologist - the assessment does not qualify for income tax relief, regardless of how thorough or professionally conducted it was.

Before commissioning a private assessment, confirm that the psychologist is listed on the CORU Register of Psychologists. The CORU register is publicly searchable at coru.ie. A CORU registration number on the psychologist's invoice provides the clearest evidence for Revenue purposes.

Private versus HSE assessments

Where a child receives an educational psychological assessment through the HSE or through the National Educational Psychological Service (NEPS) at school at no cost to the family, no qualifying expense exists - the assessment was provided free and there is nothing to claim. Where parents commission a private educational psychological assessment because the HSE or school waiting list is too long, the full private assessment fee qualifies, subject to the CORU and age conditions being met. The cost of private assessments typically ranges from €500 to €900 depending on the complexity, giving a relief value of €100 to €180 at 20%.

Backdating for prior-year assessments

If your child was assessed in a prior year and you did not claim at the time, you can backdate the claim for up to four years provided the assessment was carried out while the child was under 18 (or in full-time education). Contact the psychologist's practice for a retrospective invoice if you have lost the original. The four-year window from 2025 covers assessments paid for in 2022, 2023, 2024, and 2025.

Tax Scenarios

Common Mistakes To Avoid

• ✗Using an assessor who is not CORU-registered as an educational psychologist - the assessment cost will not qualify for relief under s.469 TCA 1997 regardless of the quality or depth of the report produced.
• ✗Attempting to claim an adult's assessment where the person is not in full-time education - the age restriction applies strictly. Adults who completed education are outside the scope of s.469's provision for educational psychological assessments.
• ✗Not claiming at all because the parent did not realise psychological assessments qualify as medical expenses - educational psychological assessments are explicitly recognised by Revenue as qualifying health expenditure under s.469.
• ✗Not verifying CORU registration before booking - search the CORU Educational Psychologists register at coru.ie before committing to an assessor. An unregistered practitioner's report produces the same educational output but does not generate a qualifying expense.
• ✗Not backdating prior assessments - if your child had a qualifying assessment in 2022, 2023, 2024, or 2025, all four years remain open. Submit all years together through your Revenue record to maximise the refund in one submission.

When This Does Not Apply

Key Takeaways

• ➤ ➤ Educational psychological assessments qualify for 20% relief "” but only for under-18s or full-time students, with a CORU-registered assessor.
• ➤ ➤ Confirm CORU registration at coru.ie before booking a private assessment.
• ➤ ➤ College students in their first year can qualify if they are in full-time education at the start of the tax year.
• ➤ ➤ MyTaxRebate confirms CORU registration for your assessor and submits backdated educational psychological assessment claims across all qualifying years - at no upfront cost.

Frequently Asked Questions

Related Guides

• speech and language therapy tax relief
• claiming medical costs for your children
• complete guide to qualifying medical expenses
• receipts and records needed for a claim
• How MyTaxRebate processes medical claims quickly - what happens after you apply