The HSE operates a treatment abroad scheme (TAS) for persons entitled to treatment in another EU/EEA member state or Switzerland under EU Regulation 883/04 and Implementing Regulation 987/09 and in accordance with Department of Health and Children Guidelines. Within these governing EU Regulations and the Department of Health and Children’s Guidelines, the TAS provides for the cost of approved treatments in another EU/EEA member state or Switzerland through the issue of form E112 (IE). Under the Regulations there are no provisions obliging the State to make payments towards accommodation and baggage costs of people availing of treatment under the TAS. Nevertheless, in exceptional circumstances, and despite budgetary pressures generally on the budget of the Health Service Executive, some discretionary assistance is made available on a case by case basis.