The Treatment Abroad Scheme (TAS) as provided for in EU Regulations and Department of Health Guidelines does not include a provision for travel and or subsistence expenses for patients or their relatives travelling abroad to avail of approved treatments. However, the HSE and specifically the TAS may provide assistance towards reasonable economic air or sea travel fares for patients, and a travelling companion where appropriate. The HSE Treatment Abroad Scheme National Travel Policy was implemented in November 2009 to standardise and provide equity to the provision of entitlements relating to travel expenses.