Value Added Tax Consolidation Act 2010 Schedule 1 paragraph 2

Schedule 1 paragraph 2 sets out the categories of medical and related services that are exempt from VAT.

• Hospital care, nursing home treatment, and home care services provided or recognised by the Health Service Executive are exempt, as are professional medical care services supplied by practitioners on a statutory register — but not where those services form part of a business that sells goods.
• Services of dental technicians (including dentures and prostheses) and professional dental and optical services are exempt, as is the collection, storage, supply, intra-Community acquisition or importation of human organs, blood and milk.
• Finance Act 2022 restricted the exemption for professional medical care to practitioners registered on a statutory register in Ireland, an apparent response to an appeal decision that had treated psychotherapy and counselling as exempt professional medical care.
• Any other professional medical care services that Revenue recognised as exempt activities on 1 January 2010 also qualify, including services of osteopaths, chiropractors and nursing consultants — but not psychotherapy, which is taxable at 13.5 per cent.