Following a ruling by the European Court of Justice, Irish GPs must charge Vat at 23% for certain medical services.
It differentiates between two different types of services a GP provides:
- If a person must have a medical check which is intended to protect their health – it is exempt from Vat.
- If the medical check is being carried out on the request of the person’s employer or insurance company – Vat is payable.
The GP must look at whether the chargeable supplies will be over the limit at which they have to register for Vat which is €37,500. It will be necessary for the GP to keep a watch on this over the year to avoid charges and penalties.