The VAT Treatment of Medical Services

Revenue eBrief No. 112/20

The VAT Treatment of Medical Services

The guidance in tax and duty manual VAT Treatment of Medical Services has been updated to include:

  • medical locum services
  • certain services performed by pharmacists
  • Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018)) of 2 July 2018.