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.