I am advised by Revenue that in order for home care services to qualify for exemption, the provider must act as principal and must be recognised by the HSE as a home care provider. The home care provider is required to give notice in writing to the HSE of their own details as well as details of the persons to whom they provide home care services and the nature of such services so provided. A “home care service” is defined as a service made available in a private dwelling for a person who, by reason of illness, frailty or disability, is unable to provide the service for himself or herself without assistance.
If the HSE is satisfied that the appropriate information has been provided it will issue a “Certificate of Notification” to the provider. However, the holding of a “Certificate of Notification” from the HSE does not serve as evidence that a provider is providing home care services that qualify for exemption from VAT. To establish if a supply is taxable or exempt, each supply must be looked at on its own merits. Detailed information is available on the Revenue website in relation to VAT and the Provision of Home Care Services. If a provider has any doubts about whether their supply is taxable or exempt, they should contact Revenue.