Under the Health Act 1970, as amended, the Health Service Executive (HSE) is responsible for assessing an individual's entitlement to a medical card and a GP visit card. Section 45 of the Act provides that adult persons who, in the opinion of the HSE are unable, without due hardship, to arrange general practitioner medical and surgical services for themselves and their dependents are deemed to be persons with full eligibility.
Section 58 of the Act provides that the HSE will make available general practitioner medical and surgical services for adult persons and their dependents for whom, in the opinion of the HSE, it would be unduly burdensome for those persons to arrange such services. The HSE has set out National Assessment Guidelines outlining what is included in the assessment process and the Local Property Tax is not included.