Physiotherapist & Osteopath

Treat your Irish tax affairs with the same expertise you bring to patients.

Allowable Expenses

• CORU Registration & Insurance — Health and Social Care Professionals Council (CORU) registration for physiotherapists and professional indemnity insurance.
• Clinic Room Rental — Fees to use a clinic or therapy room for patient appointments.
• Clinical Equipment — Therapy beds, ultrasound machines, exercise equipment, and treatment tools.
• CPD & Training — Post-graduate courses, specialist certifications, and mandatory CPD required by CORU.
• Clinical Supplies — Disposable covers, exercise bands, and consumables used in patient treatment.
• Professional Subscriptions — Irish Society of Chartered Physiotherapists (ISCP) membership fees.

Tax Tips

• Healthcare services provided by CORU-registered allied health professionals are exempt from VAT in Ireland — you do not charge VAT on patient fees.
• CORU registration fees and ISCP membership are both fully deductible professional subscription and registration costs.
• If you also provide non-clinical services (e.g. wellness coaching), those services may be subject to VAT — keep income types separate.
• CPD is mandatory for CORU registration — all qualifying CPD costs are deductible against your self-employment income.

Frequently Asked Questions

Are physiotherapy services VAT-exempt in Ireland?

Yes. Healthcare services provided by CORU-registered physiotherapists are exempt from Irish VAT. You do not charge VAT on treatment fees and cannot reclaim VAT on business purchases. Products you sell (e.g., supports, orthotics) may be standard-rated.

Is CORU registration deductible?

Yes. CORU registration is a statutory requirement to use the protected title 'Physiotherapist' in Ireland and is fully deductible as a professional registration cost.

How do I handle HSE and private income?

Both HSE contract income (if self-employed/sessional) and private patient income must be declared on your Form 11 as self-employment income. If you have any PAYE employment, declare that separately on the same return.

Can a physiotherapist claim a PRSA pension contribution in Ireland?

Yes. Self-employed physiotherapists can make contributions to a PRSA or personal pension and receive income tax relief at their marginal rate. The annual relief limit is based on an age-related percentage of net relevant earnings — a significant tax planning opportunity for practitioners at the 40% rate.