102. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 176 of 9 September 2021, the criteria under which psychologists who are awaiting regulation by CORU under the Health and Social Care Professionals Act 2005 are given VAT exemption rated at 13.5% on earnings over €37,500; the reason that counsellors and psychotherapists who are awaiting regulation under the same Act do not meet this criteria; and if he will make a statement on the matter. [49134/21]

Summary

102. Deputy Jim O'Callaghan asked the Minister for Finance further to Parliamentary Question No. 176 of 9 September 2021, the criteria under which psychologists who are awaiting regulation by CORU under the Health and Social Care Professionals Act 2005 are given VAT exemption rated at 13.5% on earnings over €37,500; the reason that counsellors and psychotherapists who are awaiting regulation under the same Act do not meet this criteria; and if he will make a statement on the matter. [49134/21]

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