Dáil Éireann Debate, Tuesday - 13 February 2018
141. Deputy Pearse Doherty asked the Minister for Finance if VAT is applicable to the provision of locum general practitioner services by organisations such as Shannondoc; and if he will make a statement on the matter. [7118/18]
Amharc ar fhreagraI am advised by the Revenue Commissioners that under the EU VAT Directive the supply of the service of a locum doctor to a medical practice by an organisation or company constitutes a supply of the service of the provision of staff, which is subject to VAT at the standard rate, currently 23%. In such circumstances, the organisation or company supplying staff is obliged to register and account for VAT where their taxable turnover exceeds the threshold of €37,500 in any 12 month period and is entitled to deduct the VAT borne on the input costs associated with their taxable business activities.
I am also advised that the provision of medical treatment or diagnostic services by a doctor is exempt from VAT and accordingly a medical practice in receipt of the provision of staff is not entitled to deduct VAT charged on the supply of the service of a locum doctor to the practice.
