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Counselling and Psychiatry: VAT

Asked by Samantha NiblettLabourTreasuryTabled Answered 7 January 2026UIN 102121

The question

To ask the Chancellor of the Exchequer, whether she plans to introduce VAT exemptions for counsellors and psychotherapists, in line with those for art and dance therapy practitioners.

Answered by Dan Tomlinson

Many services provided directly or supervised by registered health professionals are exempt from VAT, meaning no VAT is charged to the final consumer. This does not apply to professionals who do not have statutory registers, such as counsellors and psychotherapists.

The UK’s approach of linking VAT exemption to statutory registration provides a clear and objective criterion for defining ‘health professionals’ for VAT purposes, ensuring that VAT reliefs are tightly targeted. While the Government keeps all taxes under review, there are no current plans to introduce VAT exemptions for counsellors and psychotherapists without statutory registration.

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