Under the provisions of the Health Act 1970 (as amended), eligibility for health services in Ireland is based primarily on residency and means. In accordance with the legislation, determination of eligibility for a medical card is the responsibility of the HSE. The HSE has produced National Assessment Guidelines to provide a clear framework to assist in the making of reasonable, consistent and equitable decisions when assessing an applicant for the General Medical Services scheme. The guidelines do not provide for expenditure associated with property taxes or water charges to be included in the determination of means of the applicant.