VAT treatment of medical services – Revenue guidance updated
Medical locum services and certain services provided by a pharmacist have been included in Revenue’s updated guidance in the manual VAT treatment of medical services.
The manual on the VAT treatment of medical services has been updated to include:
- Services supplied by a pharmacist are generally taxable, but certain qualifying medical services authorised by a pharmacist qualify for the exemption for medical services. For further details, see section 9 of the manual.
- Professional counselling and psychotherapists services, provided by persons registered with the Counsellors and Psychotherapists Registration Board are exempt from VAT.
- Medical locum services – A locum doctor supplying their service to a medical practice cannot avail of the medical services exemption, as they are supplies of staff, which are subject to the standard rate of VAT.
A recent Tax Appeal Commissioner determination considered the medical services exemption and based on the particular circumstances of the case, found in favour of the taxpayer. A summary of this determination has been included in this month’s tax case digest. This Tax Appeal Commissioner determination is in the process of appeal to the High Court.