VAT Rates
COSMETIC SURGERY
Rate
Reduced rate
Remarks
Exempt when carried out by a registered medical practitioner for the purpose of protecting a patient's health or diagnosing, treating and if possible curing disease and health disorders. Paragraph 2(3) of Schedule 1 of the Value-Added Tax Consolidation Act 2010 refers.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(c) Schedule: 3 Paragraph: 21(1)
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