Revenue eBrief No. 188/25

16 October 2025

Individuals described as 'locums' engaged in the fields of medicine, health care, pharmacy and 'dental associates' engaged in the field of dentistry

Tax and Duty Manual Part 05-01-20 - Individuals described as 'locums' engaged in the fields of medicine, health care and pharmacy - has been updated as follows:

• The title of the TDM has been updated to include ‘dental associates’ engaged in the field of dentistry.
• Section 1 has been updated to expand the purpose of this manual to include Revenue's position as regards to the employment status for taxation purposes of dental associates.
• Section 3 has been amended to provide guidance on determination of employment status for taxation purposes of dental associates and dental hygienists.
• Section 4 now contains information regarding incorporation of Locum Practices.
• Section 5 now contains ‘Further Guidance’ and this has been updated to include reference to the publication of the revised joint Code of Practice on Determining Employment Status in November 2024. Additionally, Section 5 has been amended to include the link to guidance on VAT treatment of dental services.
• Section 6 ‘Frequently Asked Questions’ has been updated and amended to include additional frequently asked question relating to tax treatment of payments made to dental associates.