Home care services

Home care services that meet the following criteria will generally qualify for Value-Added Tax (VAT) exemption:

  • the home care provider is a principal providing services closely related to medical care covered by section 61 or 61A of the Health Act 1970, as amended,
  • and
  • the home care provider is recognised by the Health Service Executive (HSE) under section 61A of that Act.

Further guidance contains more detailed information on the VAT treatment of home care services. The tax and duty manual outlines the difference between home care services and the provision of staff.