Entitlement to health services in Ireland is primarily based on means. Under the Health Act, 1970, determination of eligibility for medical cards is the responsibility of the chief executive officer of the appropriate health board. I, as Minister for Health and Children, do not have a function in the issue of medical cards to individuals.
Medical cards are issued to persons who, in the opinion of the chief executive officer, are unable to provide general practitioner medical and surgical services for themselves and their dependants without undue hardship. Income guidelines are drawn up to assist in the determination of a person's eligibility and these are revised annually in line with the consumer price index. However the guidelines are not statutorily binding and even though a person's income exceeds the guidelines, a medical card may still be awarded if the chief executive officer considers that his-her medical needs or other circumstances would justify this.
In relation to self-employed persons, I am advised that the Eastern Health Board would normally request tax office returns or tax assessment means tests to determine income. If these are not available audited accounts would then be sought.