Revenue eBrief No. 112/20
17 June 2020
The VAT Treatment of Medical Services
The guidance in tax and duty manual VAT Treatment of Medical Services has been updated to include:
- medical locum services
- certain services performed by pharmacists
- Statutory Instrument No. 170 of 2018 (Health and Social Care Professionals Act 2005 (Regulations 2018)) of 2 July 2018.