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Dental Services

Dáil Éireann Debate, Tuesday - 7 December 2021

Tuesday, 7 December 2021

Ceisteanna (193, 196, 198, 205)

Brendan Smith

Ceist:

193. Deputy Brendan Smith asked the Minister for Finance if he will give detailed and urgent consideration to the issues raised in correspondence by a representative organisation (details supplied); and if he will make a statement on the matter. [60236/21]

Amharc ar fhreagra

Fergus O'Dowd

Ceist:

196. Deputy Fergus O'Dowd asked the Minister for Finance if he will respond to concerns raised by an association (details supplied) in respect of VAT interpretations and the possible knock-on effect to oral healthcare in the region; and if he will make a statement on the matter. [59781/21]

Amharc ar fhreagra

Marian Harkin

Ceist:

198. Deputy Marian Harkin asked the Minister for Finance if he will ensure that VAT is not a barrier to ensuring uninterrupted access to affordable dental care (details supplied). [59832/21]

Amharc ar fhreagra

Gerald Nash

Ceist:

205. Deputy Ged Nash asked the Minister for Finance his views on the concerns of an organisation (details supplied) with regard to a new VAT interpretation which impacts on their sector; if officials in his Department or the Revenue Commissioners have discussed this issue with the Department of Health; his further views on the potential impact this interpretation will have on the provision of dental services; and if he will make a statement on the matter. [60102/21]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 193, 196, 198 and 205 together.

The VAT treatment of the supply of goods and services is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. Exemptions from VAT for certain activities in the public interest are set out in Chapter 2 of Title IX of the Directive. These provisions are transposed into Irish legislation in Part 1, Schedule 1, VAT Consolidation Act 2010. Paragraph 2(5) of Schedule 1 provides for an exemption in respect of the supply of professional dental services.

The exemption from VAT in respect of dental services is not dependent on the legal form of the taxable person supplying the service. It is the nature of the service that informs the VAT treatment. The legislation which transposes Article 132 of the Directive, and Revenue’s interpretation of the legislation, ensures that the exemption from VAT to the supply of dental services is applied consistently and in a manner which is not dependent on the legal form of the person supplying the service. In accordance with the Directive and CJEU jurisprudence the VAT exemption applies to dental services provided by a clinic, a principal dentist, or by an associate dentist, where those services are provided to a patient.

Where a principal dentist receives consideration in respect of fee sharing arrangements and the nature of services consists of the supply of facilities for the carrying on of a dental practice, Revenue views this as a taxable supply of services within the scope of VAT. The final consumer in this fee sharing arrangement is not a patient availing of a supply of dental services to which the exemption applies.

Revenue has been clear at all times regarding the VAT treatment of dental fee sharing arrangements and has outlined its position in correspondence and meetings with the Irish Dental Association.

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