Educational Psychological Assessment Tax Relief Ireland 2025

Revenue-compliant guidance — Based on Revenue Tax and Duty Manual Part 15-01-12 (s.469 TCA 1997). Updated for 2025.

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.

Key Facts at a Glance

• ✓Educational psychological assessments qualify at 20% under s.469(1) TCA 1997.
• ✓Restriction: patient must be under 18, or over 18 and in full-time education.
• ✓Assessor must be a registered educational psychologist.
• ✓ASD, ADHD, dyslexia, and general learning difficulty assessments all qualify.
• ✓Backdate up to four years — claim 2022, 2023, 2024, and 2025 assessments in 2026.

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:

• 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.

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

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.

The registered educational psychologist requirement

The assessor must be a registered educational psychologist. In Ireland, educational psychologists are registered with CORU (the Health and Social Care Professionals Council). You can confirm the assessor's registration status at coru.ie by searching the Educational Psychologists register.

Some private assessors describe themselves as "psychologists" without being registered educational psychologists. Using a non-registered assessor means the assessment cost does not qualify for tax relief, even if the assessment itself is comprehensive and valid for educational purposes. Always confirm CORU registration before booking a private assessment if you intend to claim relief.

Multidisciplinary assessments and combined costs

Children's assessments are often carried out by a multidisciplinary team that may include a speech and language therapist, an occupational therapist, and a psychologist. Where different components are carried out by different professionals:

• The educational psychologist component qualifies as an educational psychological assessment under s.469(1).
• The speech and language therapy component qualifies separately under s.469(1) as speech therapy for under-18s, provided the SLT is CORU-registered.
• The occupational therapy component may qualify as a diagnostic procedure if ordered by a GP or paediatrician.

Where a single invoice covers the entire multidisciplinary assessment, you may need to identify the breakdown of costs by professional to apply the correct qualifying rules to each component. In practice, where the entire assessment is co-ordinated by a registered educational psychologist and conducted within a clinical psychology service, the full invoice cost is typically qualifying.

The adult student exception

The under-18 restriction is the most important limiting rule, but the full-time student exception broadens eligibility. A college student aged 19 or 20 who has not previously had an ASD or dyslexia assessment can qualify for the tax relief on an assessment if they are in full-time education at the start of the tax year. Many students obtain their first formal assessment after starting university — these assessments are qualifying provided the psychologist is registered and the student was in full-time education at the relevant time.

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 myAccount → PAYE Services → Review your Tax → 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.

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.
• ✗Attempting to claim an adult's assessment who is not in full-time education — the age restriction applies strictly.
• ✗Not claiming at all because the parent did not realise psychological assessments qualify for medical expenses relief.

When This Relief 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.

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