Reviewed by: MyTaxRebate Team on 10 Mar 2026 | Authority: s.469 TCA 1997
Quick Answer
Speech and language therapy (SLT) qualifies for 20% tax relief only for individuals under 18 or in full-time education, and the therapist must be CORU-registered. Occupational therapy may qualify as a GP-referred diagnostic procedure or physiotherapy equivalent. Adults in neither category cannot claim SLT relief.
If you are unsure whether your child's speech therapy or occupational therapy qualifies - or want someone to check the CORU registration and referral requirements on your behalf - MyTaxRebate reviews eligibility and submits the claim for you, at no upfront cost.
What This Page Covers
- ✓Under 18 years of age
- ✓Over 18 and in full-time education
- ✓CORU-registered speech and language therapist
- ✓GP or paediatrician referral (recommended)
- ✓Ordered as a diagnostic procedure by a GP or consultant
- ✓Prescribed as therapeutic treatment by a GP for a physical condition
- ✓No under-18 restriction for OT qualifying via GP referral
Key Facts at a Glance
- ✓Speech and language therapy (SLT) qualifies at 20% only for individuals under 18 years old, or who are over 18 but in full-time education. Adults outside this group cannot claim SLT relief - this is a statutory restriction under s.469(1) TCA 1997.
- ✓The therapist must be CORU-registered - confirm registration at coru.ie before submitting any SLT or OT claim.
- ✓Occupational therapy (OT) qualifies as a diagnostic procedure if ordered by a GP or consultant, or as therapeutic treatment if prescribed by a GP. There is no age restriction for OT qualifying via GP referral.
- ✓For ASD and developmental assessments: the SLT component qualifies for children under 18; the OT assessment component qualifies as a diagnostic procedure if ordered by a GP or paediatrician.
- ✓A GP or paediatrician referral letter is required for OT and is strongly recommended for SLT to support claims if Revenue conducts a compliance review.
- ✓Claims can be backdated up to four years - in 2026, qualifying SLT and OT costs from 2022, 2023, 2024, and 2025 are all still claimable.
Speech and language therapy tax relief: the key eligibility restriction
Speech and language therapy (SLT) qualifies for 20% income tax relief under section 469(1) of the Taxes Consolidation Act 1997 - but with a specific age restriction. Relief is only available for SLT provided to a person who is under 18 years of age, or who is over 18 but receiving full-time instruction at a university, college, school, or other educational establishment at the start of the tax year.
This means SLT for adults who are not in full-time education does not qualify for health expenses relief. It is a common misunderstanding - many adults who see speech therapists for conditions such as voice disorders, stuttering, or post-stroke communication difficulties cannot claim s.469 relief on those costs. The restriction is statutory and is clearly stated in Revenue's Tax and Duty Manual Part 15-01-12.
Who qualifies for speech therapy relief
The following individuals qualify for relief on speech and language therapy costs paid on their behalf:
The relief is claimed by the person who paid for the therapy, which in the case of a child is typically a parent. The parent includes the qualifying SLT costs in their own health expenses claim for the relevant year.
- Children under 18 - any qualifying SLT provided to a child under the age of 18 at the time of treatment.
- Full-time students aged 18 or over - where the patient is over 18 at the start of the tax year but is in full-time education (university, college, secondary school, or other recognised educational establishment), the relief applies.
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ASD, ADHD, and developmental assessments
Assessments for autism spectrum disorder (ASD), ADHD, or developmental delays often involve speech therapists, occupational therapists, and psychologists as part of a multidisciplinary team. Where SLT forms part of such an assessment for a child under 18 and is carried out by a CORU-registered therapist, the SLT component qualifies for relief. OT within the assessment may qualify as a diagnostic procedure under s.3.1 where ordered by a GP or paediatrician. The psychologist assessment component falls under educational psychological assessments under s.2.2(j) - qualifying only for under-18s or full-time students, and only where the psychologist is a registered educational psychologist.
How to claim SLT and OT costs
Step 1: Confirm the qualifying condition is met - under 18 for SLT, or GP/consultant referral for OT. Step 2: Confirm the therapist is CORU-registered (check coru.ie). Step 3: Gather all session receipts from the therapist and any referral letter from the GP. Step 4: Log in to your Revenue record â" ' your Revenue record â" ' review the tax position position position â" ' select the relevant year. Step 5: Enter the qualifying amounts under Health Expenses and upload receipts to the Receipts Tracker.
- Step 1: Confirm the qualifying condition is met - under 18 for SLT, or GP/consultant referral for OT.
- Step 2: Confirm the therapist is CORU-registered (check coru.ie).
- Step 3: Gather all session receipts from the therapist and any referral letter from the GP.
- Step 4: Log in to your Revenue record â" ' your Revenue record â" ' review the tax position position position â" ' select the relevant year.
- Step 5: Enter the qualifying amounts under Health Expenses and upload receipts to the Receipts Tracker.
How to claim if your child is now over 18
Speech therapy and occupational therapy qualify for health expense relief only where the patient is under 18, or over 18 and in full-time education. This age condition applies at the time of treatment. If your child received qualifying therapy while under 18 and you have not yet claimed for those years, you can backdate the claim for up to four years - the therapy sessions were qualifying at the time they occurred, and the claim is made by the parent who paid, regardless of the child's current age.
For example, if a child received speech therapy aged 14 to 17 and is now 20, the parent can still submit a backdated claim for the years in which the therapy occurred (subject to the four-year limit). The qualifying condition - being under 18 at the time of treatment - is met, and the retrospective claim is valid. The parent or guardian who paid the therapist's fees is the claimant in each relevant year.
Where a young person over 18 is in full-time education - at a university, college of further education, or similar institution - and continues to receive speech therapy or occupational therapy, the treatment continues to qualify. The parent or guardian who pays, or the young person themselves if they are paying, can claim as long as the full-time education status is maintained. Revenue may request confirmation of full-time student status as part of a compliance check, so retain a letter from the educational institution confirming enrolment alongside the therapy receipts.
Occupational therapy for adults with disabilities
Where an adult with a disability or long-term condition receives occupational therapy, the qualifying condition differs from the under-18 speech therapy rule. Under s.469 TCA 1997, occupational therapy provided on the referral of a GP or consultant for an adult patient qualifies as a health expense without an age restriction - the under-18 or full-time education condition applies specifically to speech therapy and educational psychological assessments. Adult occupational therapy for a medical condition, prescribed by a GP or consultant, qualifies in its own right. Adults with hearing or communication difficulties may also find our guide to hearing aids tax relief relevant. Retain the GP or consultant's referral alongside the occupational therapist's receipts.
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Tax Scenarios
Child receiving SLT for speech delay, four years backdated
A child is referred by their paediatrician for speech and language therapy at age four. A CORU-registered speech and language therapist provides sessions across multiple years: 24 sessions annually at €80 each (€1,920 per year). The child remains under 18 throughout all four years. The parent retains annual session receipts and the original paediatrician referral letter. Total qualifying across four years: €7,680. At 20%: €1,536 total refund across four backdated your Revenue record submissions. The CORU registration is verified on coru.ie before each year's claim is filed.
ASD assessment for a child including SLT and OT components
A GP refers a child for a multidisciplinary ASD assessment. The assessment team includes a CORU-registered speech and language therapist (€650 SLT component) and a CORU-registered occupational therapist (€550 OT component), totalling €1,200. The SLT component qualifies as SLT for an under-18 child. The OT component qualifies as a diagnostic procedure ordered by the GP. At 20% on the full €1,200: €240 refunded. The GP referral letter covers both components. Ongoing post-assessment OT sessions (GP-referred) also qualify in subsequent years.
University student over 18 receiving SLT for a stutter
A person aged 20 enrolled in full-time undergraduate study begins SLT with a CORU-registered therapist for a persistent stutter. Because they are in full-time education at the start of the tax year, the s.469(1) age restriction does not apply - they qualify for relief on the same basis as a child. They attend 16 sessions at €90 each (€1,440 total). At 20%: €288 refunded. If the same person had been working full-time rather than studying, the SLT would not qualify. Full-time student status is the determining condition for adults.
Common Mistakes To Avoid
- ✗Claiming adult speech and language therapy without realising the under-18 or full-time student restriction applies - SLT for adults who are not in full-time education is excluded by statute under s.469(1) TCA 1997, regardless of the clinical need.
- ✗Using a therapist who is not CORU-registered - for SLT and OT, CORU registration must be confirmed before submitting a claim. Check coru.ie to verify the therapist's registration status before each year's claim is filed.
- ✗Including OT sessions not ordered in writing by a GP or consultant - self-referred occupational therapy sessions booked independently do not qualify under any route. The referral must precede the first session.
- ✗Not retaining the GP or paediatrician referral letter alongside session receipts - Revenue may request the referral in a compliance check. The letter should be retained for six years from the end of the relevant tax year.
- ✗Not backdating prior years of therapy costs - if your child received CORU-registered SLT or GP-referred OT in 2022, 2023, 2024, or 2025, all four years can be submitted in a single backdated your Revenue record claim.
When This Does Not Apply
Key Takeaways
- ➤ ➤ SLT for an adult who is not in full-time education does NOT qualify - the under-18/student restriction is statutory.
- ➤ ➤ For children's SLT, confirm the therapist is on the CORU register before including the cost in a claim.
- ➤ ➤ OT can qualify as a diagnostic procedure ordered by a GP or paediatrician - the referral letter is essential.
- ➤ ➤ MyTaxRebate confirms CORU registration, verifies GP referral documentation, and submits qualifying SLT and OT claims across all open years - at no upfront cost.
Check Your Claim
MyTaxRebate can review your position and guide the next step.
Frequently Asked Questions
Does speech therapy qualify for tax relief in Ireland?
Yes, but only for a person who is under 18 at the time of treatment, or who is over 18 but in full-time education. The therapist must be CORU-registered. Adult speech therapy for those not in full-time education does not qualify.
Does occupational therapy qualify for tax relief?
OT may qualify as a diagnostic procedure (if ordered on GP or consultant advice) or as physiotherapy or similar treatment (if prescribed by a GP for a therapeutic purpose). Neither route requires the under-18 restriction. The GP referral or order is essential in both cases.
My child had an ASD assessment involving a speech therapist - can I claim?
Yes. The SLT component of an ASD assessment for a child under 18, carried out by a CORU-registered speech therapist, qualifies for relief. The OT assessment component may qualify as a diagnostic procedure if ordered by the child's GP or paediatrician.
How do I confirm a therapist is CORU-registered?
Go to coru.ie and use the "Check the Register" search tool. Enter the therapist's name and select the Speech and Language Therapist or Occupational Therapist registrant category. Confirm that their registration is active and current, not lapsed or suspended. Revenue requires the practitioner to be registered at the time the treatment was carried out, not just at the time of the claim.
Can I claim for a full-time university student's SLT?
Yes. If a person over 18 is enrolled in full-time education at the start of the relevant tax year, the age restriction that excludes adult SLT does not apply. The therapy must be provided by a CORU-registered speech and language therapist. Keep evidence of the full-time student status - such as a college registration letter - alongside the session receipts and the CORU registration confirmation.
What records do I need for an SLT claim?
Session receipts from the therapist showing each date and amount, and - ideally - a GP or paediatrician referral letter if the SLT was referred. CORU registration can be confirmed via the public register at coru.ie.
