VAT and Medical Services

Professional Medical care services recognised by the Department of Health are exempt from VAT in accordance with Paragraphs 2 (3) and 2 (7) of Schedule 1 of the VAT Consolidation Act 2010.

The European Court of Justice (ECJ), which interprets the VAT Directive, decided in a number of cases that certain services provided by professional medical personnel which do not have the purpose of protecting, including maintaining or restoring a patients health, or diagnosing, treating or curing, illnesses, do not qualify for VAT exemption.

As provided for in Paragraph 21(1) of Schedule 3 VAT Consolidation Act 2010, medical care services, consisting of the care of the human body, are liable to VAT at the reduced rate.

Full details are contained in the VAT Information Leaflet – Medical Services, available on the Revenue website at: Taxes & Duties – Value Added Tax – Leaflets – Medical Services.